THE NIZAR TAL YUVA UT K SAH M LTD.,TAPI vs. ITO, WARD 2, BARDOLI

(�नधा�रणवष� / Assessment Year: (2017-18) The Nizar Tal Yuva UT K Sah M Ltd. Vs. Income Tax Officer, Ward 2, At. Waka, Opp. Jalaram Mandir, Station Road, Waka Nizar Bardoli, Dist – Surat 394 601 Tapi – 394 370 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACAT1946K (Appellant) (Respondent) Appellant by : Shri Suresh K. Kabra, CA Respondent by : Shri Ajay Uke, Ld. Sr. DR Date of Hearing : 02/09/2025 Date of Pronouncement : 28/11/2025 आदेश / O R D E R PER, DINESH MOHAN SINHA, JM:

Captioned appeal filed by the assessee, pertaining to Assessment Year 2017-18, is directed against the order dated 06/11/2024 passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”),Commissioner of Income-tax (Appeal), which in turn arises out of an assessment order dated 13/10/2019 passed by the Assessing Officer, u/s. 144 of the Act.

The Nizar Tal Yuva UT K Sahm Ltd. Tapi 3. Brief facts of the case that the Notice u/s 142(1) of the Income tax Act, 1961 (hereinafter referred as Act) issued on 19.12.2017 calling The Nizar Tal Yuva Ut K Sah M Ltd (hereinafter referred as Assessee) to prepare a true and correct return of income in respect of which he is assessable under the Act during the previous year relevant to assessment year 2017-18. The notice was served upon the Assessee through speed post & Email, As per provisions of Section 142(1) of the Act, the Assessee was required to furnish the said return of income as required to be furnished as per the conditions and manner prescribed in Rule 12 of the Income Tax Rules, 1962, on or before 18.01.2018. But the Assessee has failed to furnish return of income for A.Y. 2017-18 neither u/s 139 of the Act (on or before 31.03.2018) nor in response to notice issued u/s 142(1) of the Act. That the assessment was calculated at assessed income of Rs. 67,42,679/- with an addition of Rs. 67,42,679/- u/s 69A of the Act.

The Nizar Tal Yuva UT K Sahm Ltd. Tapi 6. We have heard both the parties and perused the documents available on record, and also perused the order of Ld. CIT(A) We note that four notices have been issued by the Ld. CIT(A) for hearing the case but the assessee did not comply with the notices. That the Ld.CIT(A) passed an ex-parte order. We note that the assessment order is also ex-party u/s. 144 of the Income Tax Act. We note that the assessee has not gave due care and attention to the case and negligent in pursuing the case before the assessment, and the assessee has also a non-cooperative attitude in pursuing the case. We direct the assessee to deposit a cost of Rs. 5,000/-, and the same is to be deposited with Prime Minster Relief fund (Government of India), the receipt is to be submitted with the Registrar of this Tribunal. In the interest of justice, and after considering the facts and circumstances of the case, we are giving an opportunity to the assessee to present his case before the IT Authority. We set aside the order of the Ld.CIT(A) and remand the matter back to the file of AO for fresh adjudication on merit after giving due opportunity to the assessee of being heard.