ARUN KUMAR TIWARI,JAMSHEDPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMSHEDPUR
Facts
The assessee's appeal for AY 2012-13 was dismissed ex-parte by the CIT(A) due to non-compliance and failure to furnish documents, despite being given multiple opportunities. The original assessment order was also passed under sections 147 read with 144 of the Income Tax Act due to the assessee's non-furnishing of relevant documents before the Assessing Officer.
Held
The Tribunal, in the interest of justice, granted a final opportunity to the assessee to represent their case and furnish all relevant documents before the Assessing Officer. It was directed that if the assessee fails to comply, the AO is at liberty to pass the assessment order as per law based on available materials.
Key Issues
Whether a further opportunity should be granted to the assessee to present their case and documents before the Assessing Officer, despite previous instances of non-compliance.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: S/HRI GEORGE MATHAN & RATNESH NANDAN SAHAYRATNESH NANDAN SAHAYRATNESH NANDAN SAHAY
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE S/ S/HRI GEORGE MATHAN, JUDICIAL MEMBER , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.88/RAN/2024 Assessment Year : 2012-13 Arun Arun Kumar Kumar Tiwari, Tiwari, Vs. Asst. Asst. Commissioner Commissioner of of Gamharia Block, Gamharia, Gamharia Block, Gamharia, Income Income Tax, Tax, Circle Circle-1(1), Saraikela, Saraikela, Kharsawa, Kharsawa, C.H. Area, Jamshedpur C.H. Area, Jamshedpur Jharkhand PAN/GIR No. .ACFPT 0534 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None (Adjn.petition) (Adjn.petition) Revenue by : Shri Rajat Datta, ld CIT : Shri Rajat Datta, ld CIT DR Date of Hearing : 21/08/202 2025 Date of Pronouncement : 21/08/2 2025 O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), CIT(A), NFAC, NFAC, Delhi Delhi dated7.2.2024 in Appeal No.CIT(A),Jamshedpur/10285/2019 Jamshedpur/10285/2019-20 for the assessment year for the assessment year 2012-13.
None appear appeared for the assessee. However, an adjournment petition However, an adjournment petition dated 21st August, 2025 is filed by ld AR of the assessee to adjourn the case August, 2025 is filed by ld AR of the assessee to adjourn the case August, 2025 is filed by ld AR of the assessee to adjourn the case for two weeks. for two weeks. Shri Rajat Dadda, ld CIT DR represented on behalf of the represented on behalf of the revenue. On perusal of the appeal records, we find that the appeal can be On perusal of the appeal records, we find that the appeal can be On perusal of the appeal records, we find that the appeal can be
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decided in the absence of the assessee, therefore, we reject the petition and proceed to decide the appeal after hearing ld CIT DR.
We have heard ld CIT DR and perused the record of the case. A perusal of the impugned order of the ld CIT(A) and also the assessment order, we observe that tLd AR of the assessee submitted that the ld CIT(A) has dismissed the appeal for non-compliance of notices fixing the date of hearing. He further submitted that though various notices were sent by the ld CIT(A) but the notices were not received by the assesse. However, notice of hearing 25.10.2024 was received by the assessee and time was sought for filing the relevant documents before the ld CIT(A) but due to some unavoidable circumstances, the documents/submissions were not furnished in the last date of hearing, failing which, ld CIT(A) passed the order exparte. He prayed that one more opportunity be granted to the assessee to represent his case before the AO as during the assessment proceedings also, all the relevant documents were not furnished.
In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A).
We have considered the rival submissions. A perusal of the impugned order of the ld CIT(A) shows that despite giving various opportunities by the ld CIT(A) to the assessee to represent his case and file all relevant documents in support of the claim, the assessee failed to do so.
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Accordingly, ld CIT(A) had no option but to adjudicate the appeal of the assessee on merits on the basis of materials available on record. We also find that the assessment order in this case has been passed u/s.147 r.w.s 144 of the Act due to non-compliance of notices and non-furnishing relevant documents before the AO. However, the assessee prefers to file appeal before the appellate authorities. Considering the facts of the case and that the assessee has not represented before the any of the authorities below, in the interest of justice, we deem it fit to allow final opportunity to the assessee to represent its case before the Assessing Officer by filing relevant documents and materials in support of the claim. If the assessee failed to comply with the direction of the Tribunal, the AO is at liberty to pass the assessment order as per law and on the basis of materials available on record. The assessee is also directed to cooperate in the assessment proceedings before the Assessing Officer.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 21/08/2025.
Sd/- sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 21/08/2025 B.K.Parida, SPS (OS)
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Copy of the Order forwarded to : 1. The Appellant : Arun Kumar Tiwari, Gamharia Block, Gamharia, Saraikela, Kharsawa, Jharkhand 2. Asst. Commissioner of Income Tax, Circle- 1(1), C.H. Area, Jamshedpur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Ranchi
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