PARAMHANS KUMAR SINGH,CHHAPRA vs. ITO, WARD- 2 (2), CHHAPRA
Facts
The assessee filed an appeal against a CIT(A) order for AY 2017-2018 but failed to respond to notices from the CIT(A) and did not cooperate with the Assessing Officer during assessment proceedings.
Held
Considering the assessee's non-cooperation, the tribunal restored the issues to the Assessing Officer for fresh readjudication. This is contingent on the assessee paying Rs. 25,000/- to the Bihar State Legal Aid Services Authority within 60 days and actively cooperating with the AO, failing which adverse inference may be drawn.
Key Issues
The key issue was the assessee's non-cooperation during assessment and appellate proceedings, leading to the question of whether the case should be remanded for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: न्यायिक सदस्य /
आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, PATNA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH VIRTUAL HEARING AT KOLKATA) आयकर अपील सं/ITA No.22/PAT/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Paramhans Kumar Singh, Vs ITO Ward-2(2), Chappra Dahiwan Tola, Chhapra, Bihar-841301 PAN No. :CCZPS 3720 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Ashwani Kumar, Sr.DR सुनवाई की तारीख / Date of Hearing : 18/06/2025 घोषणा की तारीख/Date of Pronouncement : 18/06/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 03.01.2025 for the assessment year 2017-2018. 2. None appeared on behalf of the assessee and Shri Ashwani Kumar, ld.Sr. DR appeared on behalf of the revenue. 3. A perusal of the impugned order passed by the Id. CIT(A), shows that the notices were issued to the assessee, however, the assessee did not response to the same, neither any reply has been filed by the assessee.. Even the assessee has also not cooperated before the Assessing Officer in the assessment proceedings. Therefore, looking to the facts and circumstances of the and in the interest of justice, we restore the issues to the file of Id. AO for readjudication afresh, subject to a cost of Rs.25,000/-
2 ITA No.22/PAT/2025 (Rupees Twentyfive Thousand only) to be payable by the assessee to Bihar State Legal Aid Services Authority, Patna within a period of 60 days from the date of this order and receipt of the same would be produced before the Id. AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the Assessing Officer is at liberty to take adverse inference against the assessee. The assessee is also directed to cooperate with the ld.AO by providing documentary evidence to substantiate its claim, positively. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/06/2025. Sd/- (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; दिनाांक Dated 18/06/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, 5. Patna 6. गार्ड फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापपत प्रतत //True Copy// (Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna
