SRI RAM CONSTRUCTIONS,PATNA vs. ITO, WARD- 6 (5), PATNA

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ITA 353/PAT/2024Status: DisposedITAT Patna28 January 2025AY 2015-16Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Commissioner (Appeals) failed to pass a speaking order as required by Section 250(6) of the Income Tax Act. The appellate order did not adjudicate on the grounds of appeal or provide reasons for the decision, violating principles of natural justice.

What were the facts?

The assessee filed a return of income, but failed to comply with notices issued by the Assessing Officer (AO). The AO made an addition under Section 43CA and passed an ex-parte assessment order under Section 144. The Commissioner (Appeals) dismissed the assessee's appeal without adjudicating on merits, citing non-compliance and lack of supporting documents.

What were the issues?

Whether the Commissioner (Appeals) properly adjudicated the appeal on merits and passed a speaking order. Whether the principles of natural justice were followed by the appellate authority.

Which sections of the Income-tax Act were involved?

Section 144,Section 43CA,Section 250(6),Section 251

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Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

order

: January 28th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals) ADDL/JCIT(A)-1, Chandigarh [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16 dated 29.02.2024, which has been passed against the assessment order u/s 144 of the Act, dated 30.12.2016.

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