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Facts
The appeals were filed against the order of the CIT(A) for Assessment Years 2012-13 to 2019-20. The assessments were completed ex-parte under section 147 read with section 144 of the Income-tax Act, 1961, due to non-compliance by the assessee with notices.
Held
The Tribunal held that the assessee demonstrated a reasonable cause for non-submission of documents and was not granted sufficient opportunity during the assessment proceedings. The matter was restored to the Assessing Officer for fresh adjudication.
Key Issues
Whether the ex-parte assessment completed under section 147 read with section 144 of the Act was justified, considering the assessee's inability to comply with notices.
Sections Cited
147, 144, 142(1), 250
AI-generated summary — verify with the full judgment below
to 495/Jodh/2024 Sharda Choudhari &Bhawarlal Choudhari O R D E R Per Bench: This bunch of appeals of two assessees, viz. 4 by Sharda Choudhary and 2 by Bhawarlal Choudhary filed against the order of the Commissioner of Income-tax (Appeals), Udaipur[for brevity, the “Ld. CIT(A)”] passed under section 250 of the Income-tax Act, 1961[for brevity, the “Act”] for A.Ys 2012-13 to 2019-20, the details of which are as below:- A.Y. AO (in short, the “Ld. AO”) 2013-14 488/Jodh/2024 Order dt Order dated 22/02/2022 01/05/2024 passed under section 147 read with section 144 by DCIT, Cent.Cir.1, Jodhpur 2014-15 489/Jodh/2024 Order Order dated 22/02/2022 dt.01/05/2024 passed under section 147 read with section 144 by DCIT, Cent.Cir.1, Jodhpur 2015-16 490/Jodh/2024 Order Order dated 22/02/2022 dt.01/05/2024 passed under section 147 read with section 144 by DCIT, Cent.Cir.1, Jodhpur 2017-18 491/Jodh/2024 Order dt. Order dated 22/12/2019 07/03/2024 passed under section 144 by ITO, Ward 1(4), Jodhpur 2017-18 492/Jodh/2024 Order dt. Order dated 22/06/2021 01/05/2024 passed under section 144 by DCIT, Cent.Cir.1, Jodhpur 2019-20 493/Jodh/2024 Order dt. Order dated 22/09/2021 01/05/2024 passed under section 144 by DCIT, Cent.Cir.1, Jodhpur 2012-13 494/Jodh/2024 Order dt. Order dated 28/11/2019 13/09/2023 passed under section 147 read with section 144 by ITO- Ward-1, Jodhpur 2019-20 495/Jodh/2024 Order dt. Order dt 30/09/2021 passed 20/11/2023 under section 144 by ITO-Wd- 1, Jodhpur
All the appeals have same nature of facts and common issue. Therefore, all the appeals were heard together and are disposed of by this consolidated order. is taken as lead case. ITA 488/Jodh/2024 3. We heard the rival submissions and considered the documents available on the record. The assessment was completed under section 147 read with section 144 exparte with additions under different heads. Notice under section 142(1) of the Act was issued, but assessee was unable to comply with the said notice. So the assessment was framed exparte with additions under various heads. The aggrieved assessee filed appeal before the Ld. CIT(A). Finally, the appeal order was also passed exparte. The aggrieved assessee filed appeal before us.
The Ld.AR argued and stated that due to introduction of application of online appeals system, the assessee was unable to comply with the notices both at the assessment stage and at the appellate stage. So, the Ld.AR prayed for remanding the matter before the Ld.JAO for further verification de novo.
The Ld.DR argued and fully relied on the order of the revenue authorities.
Having considered the totality of facts and circumstances, we are of the view that the assessee has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A)& Ld. AO. It is also evident that during the assessment proceedings, the assessee was not granted sufficient opportunity. Nevertheless, the assessment was completed under section 144 of the Act. to 495/Jodh/2024 Sharda Choudhari &Bhawarlal Choudhari Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. Jurisdictional Assessing Officer (in short, JAO). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. JAO. The Ld. JAO shall consider all such documents and evidence in accordance with law and decide the matter afresh after granting a reasonable opportunity of being heard to the assessee. We make it clear that we have not expressed any opinion on the merits of the case, so as not to prejudice the proceedings before the appellate authority. It is further directed that the assessee shall be diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the assessment. Accordingly, the matter is restored to the file of the Ld. JAO for fresh adjudication. As a result, appeal of the assessee bearing is allowed for statistical purpose. ITAs Nos 489 to 495/Jodh/2024 7. The facts and circumstances in these appeals are identical to appeal in which we have already decided above. Therefore, the decision arrived at therein shall apply mutatis mutandis to these appeals also. As a result, all the appeals bearing to 495/Jodh/2024 are allowed for statistical purpose.