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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
(�नधा�रणवष� / Assessment Year: (2012-13) (Hybrid Hearing) Vikas Graphics and Advertising The ITO, ward – 2(1)(3), Vs. Hourding, Rajkot Rajkot 104, K. C. Chambers, Kavi Nanalal Aayakar Bhavan, Race Course MG, Opp. Lakhajiraj Town Hall Ring Road, Rajkot – 360002 Rajkot – 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABFV8636J (Appellant) (Respondent) Appellant by : Shri Sanjay Shah, Ld. AR Shri Jay Kumar Arlani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 17/03/2025 Date of Pronouncement : 07/04/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:
Captioned appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre [(in short “NFAC/Ld. CIT(A)”] vide order dated 21.02.2024, which in turn assessment order passed by Assessment Unit, Income Tax Department / Assessing Officer under section 144 r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”), vide order dated 25.11.2019. 2. Grounds of appeal raised by the assessee are as follows:
1. The assessment order is against the facts as well as law. 1
The Principal of Natural justice was not followed. As per Assessment order, notices were issued through e-mail in ITBA. However, the assessee did not have a registered email address nor it had any account with the e-filing portal of incometaxfiling.gov.in.
The Id AO has erred in making an ex-parte assessment u/s 144 of the Income Tax Act on the basis that the assessee had not complied with the notices issued by the AO in the course of re-assessment proceedings u/s 147, as no reasonable opportunity of being heard was granted.
The assessee denies its liability to be assessed at the income of Rs. 40,65,148/- and accordingly denies its liability to pay tax and interest demanded thereon. 5. The Id AO has erred in calculation of Income and assessed income at an amount (Rs. 40,65,148/-) which is more than the receipts (40,06,408/-) as per the assessment order. 3. Facts of the case that the appellant Vikas Graphic And Advertising Hourding is a registered firm, did not filed the return of income for the AY 2012-13. The case was reopened u/s. 147 of the I. T. Act, 1961 and notice u/s. 148 of the Act was issued after taking prior approval of the competent authority as per the Act. The assessee failed to file his return of income in response to the notice issued u/s. 148 of the Act. Notice u/s. 142(1) of the Act and A show cause notice was issued to the assessee, which was duly served to the appellant. The assessee failed to respond. Therefore, the assessing officer completed the assessment u/s. 144 r.w.s. 147 by assessed the total income Rs. 40,65,150/- by order dated 25.11.2019.
4. That the assessee filed an appeal against the order of the Ld. AO, vide order dated 25.11.2019 before the Ld. CIT(A), NFAC. The assessee did not response to the notice was issued by the Ld. CIT(A). The Ld. CIT(A) has dismissed the appeal dated 21.02.2024.
That the assessee filed an appeal against the impugned order dated 21.02.2024 of the Ld. CIT(A) before The Tribunal.
Ld. AR of the assessee submitted that the assessee did not have any registration with the Income Tax e-mail id portal or even an account with the e-filing portal of incometaxfiling.gov.in. Thus, no notices were served on the assessee. However, the Ld. AR prayed for an opportunity may kindly be granted.
On the other hand, Ld. Sr. DR for the revenue, relied upon the order of the Ld. CIT(A)and not objected to the prayer of the Ld. AR.
We have heard both the parties and perused the material available on record. We noted that the assessee was not received any such notice or order because the assessee did not have any registration with the Income Tax e-mail id portal or even an account with the e-filing portal of incometaxfiling.gov.in. We note that the assessee has not made the compliance with the notices for hearing issued by the Ld. AO. We note that the assessee has not gave due care and attention to the case and negligent in pursuing the case and the assessee has also a non-cooperative attitude in pursuing the case for A.Y. 2012-13. Therefore, we direct the assessee to deposit of cost of Rs. 2500 to the Prime Minster Relief Fund (Government of India) within 10 days from today and the receipt to be submitted with the Registrar of this Tribunal. Keeping in view, in the interest of justice, that an opportunity to be given to the assessee to submit the required documents before the Lower Authority. Therefore, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. AO for fresh adjudication on merits. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07-04-2025