VISHVANATH ,KAUSHAMBI vs. INCOME TAX OFFICER- 2(5), KAUSHAMBI

ITA 159/ALLD/2024Status: DisposedITAT Allahabad25 February 2025AY 2017-18Bench: SHRI SUBHASH MALGURIA (Judicial Member), SHRI NIKHIL CHOUDHARY (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that both the Assessing Officer and the CIT(A) passed ex-parte orders without affording reasonable opportunity or deciding on merits. Therefore, the ITAT set aside the CIT(A)'s order and remanded the matter back to the CIT(A) to pass a de novo speaking order on merits, after providing reasonable opportunity to the assessee as per Section 250(6) of the IT Act.

What were the facts?

The assessee, engaged in fisheries business, faced an ex-parte assessment under sections 147 r.w.s. 144 for AY 2017-18 due to non-response to notices regarding cash deposits during demonetization. The Assessing Officer applied an 8% net profit rate. The CIT(A) subsequently also dismissed the assessee's appeal ex-parte due to non-compliance, without addressing the merits of the case.

What were the issues?

Validity of ex-parte assessment by AO and ex-parte dismissal of appeal by CIT(A) without addressing the case on merits and without providing reasonable opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 142(1),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI SUBHASH MALGURIA & SHRI NIKHIL CHOUDHARY

For Appellant: Shri Praveen Godbole, C.A
For Respondent: Shri A. K. Singh, Sr. D.R
Hearing: 25/02/2025Pronounced: 25/02/2025

PER SUBHASH MALGURIA, J.M.

This appeal vide I.T.A. No.159/Alld//2024 has been filed by the assessee against the impugned appellate order dated 25/06/2024 (DIN & Order No.ITBA/APL/S/250/2024-25/1066012408(1) of learned Commissioner of Income Tax (Appeals). In this appeal, assessee has raised the following grounds:

I.T.A. No.159/Alld/2024 2

“1. That in any view of the matter assessment framed u/s 147 r.w.s. 144 of the I.T. Act and order dated 27.12.2019 of income of Rs.16,05,362/- is bad both on the facts and in law.

2.

That in any view of the matter the ld CIT(A) as well as Assessing Officer was not correct in passing the order ex-parte without providing reasonable o

The order continues below.

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