ANWESH KUMAR CHAKRABORTY,KOLKATA vs. ASSESSING OFFICER, JAMSHEDPUR

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ITA 207/RAN/2025Status: DisposedITAT Ranchi19 January 2026AY 2015-16Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee's representative claimed a lack of proper opportunities before the lower authorities. Considering the submissions and the fact that the assessment order was passed under Section 147 read with Sections 144 and 144B, the Tribunal decided to restore the matter to the Assessing Officer for a fresh decision on merit, with sufficient opportunities provided. The assessee was also directed to appear before the AO to explain the claims.

What were the facts?

The assessee, an individual deriving salary income, filed his return and a revised return. Information from DDIT(Systems) indicated a large refund claimed, leading the AO to issue a notice under Section 148. The assessee did not comply with the notice or subsequent statutory notices. The AO completed the assessment under Sections 147, 144, and 144B, assessing total income at ₹9,35,080/-, which the CIT(A) upheld. The assessee appealed to the Tribunal.

What were the issues?

Whether the assessment order passed under Section 147 was valid without providing proper opportunities to the assessee to substantiate claims. Whether the addition made by the AO and upheld by CIT(A) on account of HRA and other claims were justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 153,Section 144,Section 144B,Section 80D,Section 10(13A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI SONJOY SARMA & SHRI RATNESH NANDAN SAHAY

For Appellant: Ms. Manisha Biyani, C.A
For Respondent: Shri Sumit Dasgupta, Sr.DR
Hearing: 15/12/2025Pronounced: 19/01/2026

Assessee represented by Ms. Manisha Biyani, C.A. Department represented by Shri Sumit Dasgupta, Sr.DR Date of hearing 15/12/2025 Date of pronouncement 19/01/2026 O R D E R PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] dated 17/01/2025 for the Assessment Year (AY) 2015-16 by raising following grounds of appeal: "1 According to Section 147 of the Income Tax Act, 1961, if any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year, the Assessing Officer may, subject to the provisions of Sections 148 to 153, assessee or reassess such income. But in this case, there has been no income which has escaped assessment, the assessing officer in regard to deductions claimed by assessee wanted documentary evidences for the same.

2. The learned CIT(A) is not justified by upholding the AO's order of addition of Rs. 1,20,879/- on account of HRA and addition of Rs. 35,000/-.

3. The AO has not considered the amount of TDS deducted as given in Form 26AS amounting to 119350/-.

4. The appellant craves liberty to add, alter, any ground of appeal either at the time of hearing or before the date of hearing."

Anwesh Kr Chakraborty Vs AO 2. Facts of the case, in brief, are that the assessee is an individual, who is deriving income from salary. Return of income was filed on 27/08/2015 declaring total income of ₹ 8,72,440/- and claiming refund of ₹ 12,110/-. Thereafter, the assessee also filed revised return of income on 04/10/2025 declaring total income of ₹ 7,75,560/- and claiming a refund of ₹ 36,840/-. An information was received from the office of DDIT(Systems), Ranchi that the assessee has claimed large refund. Thus, the Assessing Officer, after taking proper approval of the competent authority, issued notice under Section 148 of the Income Tax Act, 1961 (in short, the Act). However, notice under Section 148 of the Act was not complied by the assessee and even statutory notices issued to the assessee were also not complied. Finding no alternative, the Assessing Officer completed the assessment under Section 147 read with section 144 read with section 144B of the Act by assessing total income of the assessee at ₹ 9,35,080/-.

3.

Aggrieved by the order of the Assessing Officer, the assessee preferred appeal before the ld. CIT(A), who vide the impugned order, upheld the action of the Assessing Officer by holding that the appellant has failed to substantiate the claim under Section 80D or the HRA claimed as exempted under Section 10(13A).

4.

Further aggrieved by the order of ld. CIT(A), the present appeal has been filed by the assessee before this Tribunal.

5.

At the outset of hearing, the ld. AR of the assessee has submitted that no proper and sufficient opportunities were provided by the lower authorities. The

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