ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU vs. SH. TAAHOOO AHMED BAZAZ, SRINAGAR

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ITA 346/ASR/2025Status: DisposedITAT Amritsar27 November 2025AY 2015-16Bench: SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)4 pages

AI SummaryDismissed

Facts

The assessee deposited Rs. 1.98 crores in a bank account but did not file an income tax return. The AO completed an ex parte assessment based on gathered information, assessing the income at Rs. 1.98 crores. The CIT(A) set aside the assessment to the AO for fresh consideration, noting that documentary evidence was not filed before the AO and the order was ex parte.

Held

The Tribunal acknowledged that all submissions and documentary evidence were filed before the CIT(A), and a remand report with a rejoinder was on record. Despite the DR's request to remand to the CIT(A) for disposal on merits and the assessee's non-appearance, the Tribunal upheld the CIT(A)'s decision to remand the case to the AO for a fresh assessment, granting the assessee an opportunity to be heard and present evidence.

Key Issues

Whether the CIT(A) was correct in setting aside the assessment to the AO for fresh consideration, rather than deciding the appeal on merits, when the assessee had submitted all documents before the CIT(A).

Sections Cited

Section 250(6), Section 147, Section 144, Section 139, Section 148, Section 133(6), Section 251(1)(a), Rule 34(4) of Income Tax Appellate Tribunal Rules 1963

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

For Appellant: DR None

Hearing: 16.10.2025

ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the Revenue against the order of ld. CIT (A)-5, Ludhiana, passed u/s 250 (6) of the Act, 1961 vide order dated 30.01.2025 which has emanated from the order of AO, DCIT, C.C. Jammu passed u/s 147 r.w.s. 144 of the Act, vide order dated 17.02.2022.

The grounds taken by the revenue in this appeal, in Form No. 36 relates to the issue that the ld. first appellate authority has set aside the order of the AO back to the files for fresh assessment without going into the merits of the assessment order.

Brief facts emerging from records are that the assessee has deposited an amount of Rs. 1.98 crores in his bank a/c during financial year under appeal and no return of income has been filed neither in normal course u/s 139 nor in response to notice u/s 148. 3.1 In absence of any compliance or any response to various notices issued by the AO in course of assessment proceedings, information has been gathered u/s 133(6) from various parties including banks and the assessment has been completed on the basis of such information gathered from where it has been revealed that the assessee has made cash deposits of Rs.17.04 lakhs plus there are credit entries in his bank a/cs maintained with J & K Bank being A/c Nos. XXXXX19137, XXXXX66447 and XXXXX00910. 3.2 In absence of any compliance on the part of the assessee the assessment was completed ex parte on a total income of Rs.1.98 crores.

The matter carried in appeal before the ld. first appellate authority has been considered on the basis of written submissions filed by the appellant. Remand report has been obtained and rejoinder to such remand has also been filed.