RAJEEV KUMAR,SARAN vs. ITO WARD 2(2), CHAPRA, CHAPRA
Facts
The assessee appealed against the CIT(A)'s order for AY 2017-18. The assessment was framed under Section 147 read with Section 144 of the Income Tax Act due to the assessee's non-compliance with both the Assessing Officer and the CIT(A) during the assessment proceedings.
Held
The Tribunal, in the interest of justice and fair play, restored the issue to the file of the Assessing Officer. The AO is directed to decide the issue on merit after affording the assessee a reasonable opportunity of hearing. The appeal of the assessee is partly allowed for statistical purposes.
Key Issues
Whether an assessment framed under Section 147 read with Section 144 due to assessee's non-compliance should be restored to the AO for fresh adjudication on merits after providing a fair hearing.
Sections Cited
Section 147, Section 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, `PATNA BENCH, PATNA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM
ITA No.142/PAT/2025 (Assessment Year: 2017-18) ITO Ward, 2(2) Rajeev Kumar ITO Ward 2(2), Chapra, 37, Taraiya Marhowra Saran Vs. Bihar-841424 Bihar-841424 (Appellant) (Respondent) PAN No. BLVPK5968C Assessee by : Shri Abhi Sarkar, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 09.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM:
This appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)] (hereinafter referred to as the “Ld. CIT(A)”] dated 22.01.2025 for the AY 2017-18.
At the outset, we observe that the assessee was non-compliant with AO as well as before ld. CIT (A). We note that assessment was framed under Section 147 read with section 144 of the Act vide order dated 23.12.2019. Similarly, before the ld. CIT (A), the assessee has not furnished details. Therefore in the interest of justice and fair play, we deem it fit and proper to restore the issue to the file of the ld. AO, so that the issue could be decided on merit. Accordingly, we set aside the appeal to the file of the Learned AO with a direction to decide the same,
In the result, the appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 26.08.2025
Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.08.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna
