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Facts
The assessee filed an appeal against an order of the CIT(Appeals). The assessee had uploaded an incomplete Form 36, and the Assessing Officer completed the assessment under Section 144 read with Section 144B of the Act, determining the total income. The assessee preferred an appeal before the CIT(Appeals) and was given multiple opportunities but failed to file written submissions or appear.
Held
The Tribunal noted that the assessee did not substantiate their claim and had not produced relevant documents. The Tribunal, to meet the principles of natural justice, decided to set aside the order of the CIT(Appeals) and remit the matter back with a direction to provide one more opportunity of being heard to the assessee.
Key Issues
Whether the CIT(Appeals) order should be set aside and the matter remitted for a fresh hearing due to non-compliance by the assessee.
Sections Cited
144, 144B
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: 2018-2019 Maa Bhagwati Cement Logistics,.……..……Appellant Tarwara More Siwan, Siwan-841226, Bihar [PAN:ABBFM4444L] -Vs.- Income Tax Officer,…………………………...Respondent 1st Floor, Central Revenue Building, Bir Chand Patel Path, Bihar, Pin Code No. 800001 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 02, 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 30th September, 2024 passed for Assessment Year 2018-19.
(A.Y. 2018-2019) Maa Bhagwati Cement Logistics 2. The appellant-assessee has uploaded incomplete Form 36, which is defective and pages are missing. The ld. Assessing Officer completed the assessment under section 144 read with section 144B of the Act assessing the total income at Rs.38,73,315/- as commission receipts of Rs.31,85,998/- and interest of Rs.6,87,317/- from Diamond, Cement, Damoh. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals).
The ld. CIT(Appeals) has given several opportunities to the assesese to substantiate his claim, but the appellant did not file the written submissions and did not represent the case before the ld. CIT(Appeals). Thereafter the ld. CIT(Appeals) dismissed the appeal on 30th September, 2024.
On being aggrieved, the assessee preferred an appeal before the ITAT.
None appeared on behalf of the assessee at the time of hearing. 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.38,73,315/-. 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
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 merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 13/02/2025.