SADBHAV NAGRIK SAHAKARI BANK MYST,CHHATARPUR vs. ITO, CHHATARPUR

ITA 65/JAB/2024Status: DisposedITAT Jabalpur11 June 2025AY 2017-18Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the authorities below should have considered the assessee's reply and verified the contention of two PAN numbers. The Tribunal set aside the impugned order and restored the assessment to the file of the Assessing Officer for a fresh decision after providing an adequate opportunity of hearing.

What were the facts?

The Assessing Officer initiated best judgment assessment proceedings under section 144 of the Income Tax Act, 1961, after the assessee failed to file a return of income. The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that the assessment was erroneous due to a wrong PAN being used and that all material facts were disclosed.

What were the issues?

Whether the assessment order passed under section 144 is illegal due to the use of a wrong PAN and violation of natural justice. Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits of the case.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 142(1),Section 234A,Section 234B,Section 270A,Section 271F,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Shivang Asati, CA
For Respondent: Shri Shrawan Kumar Meena,CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, filed by the assessee, against the order dated 26.02.2024 of learned Commissioner Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred as to “Ld. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following grounds of appeals: -

“1. That on the facts and circumstances of the case and in law, the assessment order dated 27.12.2019 and also the impugned order dated 26.02.2024 passed by the Ld. Commissioner of Income Tax (Appeal) ["CIT(A)"] under section 250 of the Income Tax Act, 1961 (the Act) is illegal, bad-in-law and liable to be quashed/set aside.

The order continues below.

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