INDRA DEVI,MUZAFFARPUR vs. AC/DCIT CENT CIR MUZAFFARPUR, MUZAFFARPUR

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ITA 491/PAT/2024Status: DisposedITAT Patna11 March 2025AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that in consonance with the principle of natural justice and to meet the ends of justice, the assessee deserved one more opportunity of hearing before either of the authorities below. While the DR prayed for restoration to the CIT(A), the Tribunal was of the view that since the cases were decided ex-parte before the AO and there was no representation at all, it would be reasonable and fair to restore these appeals to the file of the Assessing Officer. Accordingly, the appeals were restored to the file of the AO with a direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Indira Devi, is challenging orders for Assessment Years 2013-14 to 2020-21. The appeals were filed by the assessee against the order of the Commissioner of Income-tax (Appeals), Patna-3. The assessee did not appear before the Assessing Officer (AO) or the Commissioner of Income-tax (Appeals) (CIT(A)). The assessment was framed under Section 147 read with Section 144 of the Income Tax Act, 1961, due to the assessee's non-appearance before the AO. The CIT(A) dismissed the appeals for want of requisite information/documents. The Revenue's representative (DR) pointed out the assessee's consistent non-appearance and suggested restoring the appeals to the CIT(A). The Tribunal noted the ex-parte decisions and the lack of representation at all levels.

What were the issues?

1. Whether the Tribunal should restore the appeals to the file of the Assessing Officer or the Commissioner of Income-tax (Appeals) to provide the assessee with an opportunity for a hearing on merit, given the consistent non-appearance before the lower authorities. Assessee's contentions: Not recorded as the assessee did not appear. Revenue's contentions: The Revenue, through the Departmental Representative (DR), pointed out that the assessee had not appeared before any of the authorities below. The DR stated that the appeals may be restored to the file of the CIT(A) with a direction to be heard on merit and disposed of accordingly.

Which sections of the Income-tax Act were involved?

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

For Respondent: Shri Rinku Singh, DR
Hearing: 04.03.2025Pronounced: 12.03.2025

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Patna-3 (hereinafter referred to as the “Ld. CIT(A)”] dated 27.05.2024 for the AY 2013-14.

2.

At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend these appeals nor any adjournment application was moved by the assessee. Therefore, these appeals are heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before any of the authorities below and stated that these appeals may be restored to the file of the ld. CIT (A).

4.

In the result, the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 12.03.2025.

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