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Facts
The assessee filed a return of income declaring Rs. 1,76,344/-. The Assessing Officer reopened the case under section 148 and after non-compliance from the assessee regarding notices under various sections (148, 133(6), 142(1)) and show-cause notices, completed the assessment under section 147/144 at Rs. 9,55,580/-. The CIT(Appeals) dismissed the appeal.
Held
The Tribunal noted that the assessee did not produce relevant documents during the assessment and also failed to file written submissions or appear before the CIT(Appeals) and ITAT. However, to meet the principle of natural justice, the order of the CIT(Appeals) was set aside.
Key Issues
Non-compliance by the assessee with notices and failure to appear before appellate authorities leading to ex-parte orders. Whether the assessee should be granted another opportunity to be heard.
Sections Cited
148, 133(6), 142(1), 147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2012-2013 Chandni,………………………..…………....……Appellant 105, Ram Bilash Enclave, East, Lohanipur, Kadam Kuan, Patna-800003, Bihar [PAN:ASSPC1774F] -Vs.- Income Tax Officer,…………………………...Respondent Ward-4(3), Patna, Bihar Appearances by: N o n e, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: January 06, 2025 Date of pronouncing the order: February 13, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 5th August, 2022 passed for Assessment Year 2012-13.
Brief facts of the case are that the assessee is an individual, who filed his return of income declaring total income at Rs.1,76,344/-. As per information received from ITBA-AIMS 1 (A.Y. 2012-2013) Chandni database, notice under section 148 of the Act was issued to the assessee for A.Y. 2012-13 with the prior approval of ld. <Pr. CIT-2, Patna. The case was reopened for the reason of verification of amount of profit received from commodities trading through NMCE platform. Notice under section 148 was generated on 13.03.2019 and issued to the assesese for filing the return within 30 days from the service of this notice, but the assessee did not comply with the notice. Again, notice under section 133(6) for calling or information was issued to the Branch Manager, Punjab National Bank, Patna Sadar Block Branch for account statement for FY 2011-12 and account opening form of the assessee. The Bank statement was received and placed on record. Further notice under section 142(1) dated 16.04.2019 along with questionnaire was issued and served on the assessee, but no compliance was made from the assessee. Thereafter a show-cause notice was issued dated 14.10.2019 asking the assesese to produce the relevant documents but no compliance was made. Due to non-compliance by the assessee, the ld. Assessing Officer has left with no alternative but to assess the income of assessee on the basis of information/data available on the records and the assessment was completed under section 147/144 assessing the total income at Rs.9,55,580/-. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals).
The ld. CIT(Appeals) has given several opportunities to the assessee to substantiate his claim, but the appellant did not file the written submissions and did not represent the case before the
On being aggrieved, the assessee preferred an appeal before the ITAT.
At the outset, ld. D.R. brought to my notice that the assessee did not produce the relevant documents as asked by the ld. Assessing Officer during the assessment proceedings. Therefore, the ld. Assessing Officer passed the assessment order assessing the taxable income at Rs.9,55,580/-. Thereafter the assessee preferred an appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) has given many opportunities to the assessee and the assessee neither filed written submission nor any evidence before the ld. CIT(Appeals). He further submitted that before the ITAT, the assessee did not substantiate his claim. Therefore, he pleaded to uphold the orders passed by the revenue authorities.
I have heard the ld. Departmental Representative and perused the material available on record. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 13/02/2025.