LALO KAMAT,SAHARSA vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI
Facts
The assessee did not file a return of income for AY 2018-19. Following information received from the insight portal, an order u/s 148A(d) was passed, and subsequently, a notice u/s 148 was issued. The assessee failed to respond to the notice u/s 142(1), leading to an addition of Rs. 14,68,57,000/- on account of cash deposits.
Held
The Tribunal noted that the assessment was completed without any response from the assessee, and the CIT(A) had confirmed the AO's order on the same ground. Considering the assessee's prayer for an opportunity to present their case and in the interest of justice, the Tribunal inclined to restore the appeal to the AO.
Key Issues
Whether the assessment order and CIT(A) order, passed ex-parte due to non-response from the assessee, should be set aside to grant an opportunity to the assessee to present their case.
Sections Cited
148A(d), 148, 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “DB” BENCH: PATNA
Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH: PATNA VIRTUAL HEARING IN KOLKATA �ी राजेश कुमार, लेखा सट�य एवं �ी �द�प कुमार चौबे, �या�यक सद�य के सम� [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 2/PAT/2025 Assessment Year: 2018-19 Lalo Kamat Vs. PCIT, Bhagalpur
(PAN: EPFPK 0599 C) ( अपीलाथ� ) Respondent / ��यथ� Appellant /
Date of Hearing / सुनवाई 09.07.2025 क� �त�थ Date of Pronouncement/ 22.07.2025 आदेश उ�घोषणा क� �त�थ For the assessee / Sh. R. K. Santhalia, Advocate �नधा�रती क� ओर से For the revenue / राज�व Sh. Ashwani Kr. Singhal, JCIT क� ओर से
2 I.T.A. No. 2/Pat/2025 Assessment Years: 2018-19 Lalo Kamat
ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against order of Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. PCIT] dated 10.12.2024 for AY 2018-19.
Brief facts of the case of the assessee are that the assessee did not file return of income for AY 2018-19. On the information received from insight portal an order u/s 148A(d) was passed. Subsequently the notice u/s 148 was issued as the information received that the assessee has carried out huge transaction during the year under consideration. However, the assessee did not file return of income. In response to the notice u/s 142(1) of the Act, no response has been submitted from the side of the assessee, as a result of which addition on account of cash deposits in current account i.e. an amount of Rs. 14,68,57,000/- has been added to the income of the assessee.
Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as there was no response.
Being aggrieved and dissatisfied the assessee preferred an appeal before us.
The Ld. A.R by filing several documentary evidences before this Tribunal has prayed that the assessee has been given an opportunity to place his case before the AO as the order passed by the AO confirmed by the Ld. CIT(A) are an ex-parte order.
The Ld. D.R did not raise any objection in remitting the appeal back to the file of AO.
Upon hearing the submission of the counsel of the respective parties, we have perused the order of lower authorities and there is no denying to this fact that assessment was done when there was no response from the side of the assessee and the Ld. CIT(A) has also confirmed the order of AO on the same ground. Considering the prayer of the
3 I.T.A. No. 2/Pat/2025 Assessment Years: 2018-19 Lalo Kamat assessee, going over the order passed by the lower authorities and for the interest of justice, we are inclined to restore the appeal of the assessee to the file of AO with a direction to pass a fresh order after affording an opportunity to hear the assessee. Accordingly order passed by lower authorities are hereby set aside.
In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order is pronounced in the open court on 22nd July, 2025
Sd/- Sd/-
(Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 22nd July, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Lalo Kamat, C/o, Lalan Fruits Supplier, Sonbarsa, Ward no. 07, Disti- Saharsa (Bihar)-852129 2. Respondent – PCIT, Bhagalpur 3. DR, Patna Bench, Patna
