RAM NARESH,AGRA vs. INCOME TAX OFFICER, WARD-2(1)(2), AGRA
Facts
The assessee did not file a return of income for AY 2010-11. The department received information about the transfer of an immovable property for a consideration of Rs. 33,00,000/-, while the stamp duty value was Rs. 1,35,00,000/-. The assessee died during assessment proceedings, and the legal heir refused service of notice. The Assessing Officer completed the assessment ex-parte and added capital gains.
Held
The Tribunal noted that the CIT(Appeals) had dismissed the assessee's appeal for not filing a rejoinder to the remand report, despite the legal heir's refusal to accept notice and the subsequent inability to include their point of view. In the interest of justice, the Tribunal restored the matter to the CIT(Appeals) for fresh adjudication.
Key Issues
Whether the appeal was rightly dismissed for non-filing of rejoinder to the remand report, and whether principles of natural justice were violated.
Sections Cited
148, 144, 147, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 319/Agr/2025 Assessment Year: 2010-11
Ram Naresh, Vill.- Nariyara, Vs. Income-tax Officer, Jarar, Post- Bah, Mandi Road, Ward 2(1)(2), Agra. Agra. PAN : ANEPT1020A (Appellant) (Respondent)
Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Shailendra Srivastava, Sr. DR
Date of hearing 15.10.2025 Date of pronouncement 26.11.2025
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:
This appeal has been preferred by assessee against the impugned order dated 07.11.2024 passed in Appeal No. CIT (Appeal) 2,
Agra/10742/2017-18 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2010-11, wherein the ld.
CIT(Appeals) has dismissed assessee’s first appeal.
ITA No.319/Agr/2025
Brief facts state that the assessee did not file any return of income
for A.Y. 2010-11. However, the department had an information that the
assessee transferred half share in the immovable property situated in
Mohalla-Gandhi Nagar, Pargana-Konch, District-Jalaun on 21.01.2010 for
a consideration of Rs.33,00,000/-, whereas the value adopted for the
purpose of payment of stamp duty was Rs.1,35,00,000/-. It appears that
during the assessment proceedings, assessee died and the assessee’s
legal heir refused to take service of the notice u/s. 148 of the Act. Ld.
Assessing Officer, therefore, completed assessment u/s. 144 read with
section 147 of the Act and added capital gain of Rs.64,34,000/- (half
share) in the income of the assessee.
Aggrieved, assessee filed an appeal before learned CIT(Appeals),
who dismissed assessee’s appeal on the ground that no rejoinder against
the remand report was filed by the assessee despite sufficient opportunity.
Appellant assessee has preferred this second appeal on the ground,
in addition to others, that the impugned order has been passed in violation
of the principles of natural justice.
Perused the records and heard learned representative for assessee
and learned Sr. DR for revenue.
Learned AR submitted that the appeal has been dismissed merely
on the ground that no rejoinder against the remand report could be filed 2 | P a g e
ITA No.319/Agr/2025
by the legal heir of the deceased assessee. Ld. AR submitted that an
opportunity be granted to the assessee (legal heir) to file the said
rejoinder of the remand report and to direct the first appellate authority to
pass order afresh after considering assessee’s submissions.
Ld. Sr. DR supports the impugned order.
It appears from the perusal of the impugned order that learned
CIT(Appeals) called for remand report from the Assessing Officer during
the first appellate proceedings, wherein Ld. Assessing Officer informed
that the legal heir refused to take the notice, hence, submitted the remand
report, wherein the assessee’s point of view could not be included.
Assessee failed to file any rejoinder against the remand report during the
first appellate proceedings. In such circumstances and in the interest of
justice, we deem it just and proper to restore the matter back to the first
appellate authority for afresh adjudication. Assessee is directed to file
required rejoinder against the remand report submitted by the ld.
Assessing Officer. Assessee is further directed to make his submissions
without seeking unnecessary adjournments before the first appellate
authority. Learned CIT(Appeals) shall decide the matter a fresh after
considering assessee’s response along with required rejoinder, if any.
Assessee’s appeal is liable to be allowed for statistical purposes
accordingly. 3 | P a g e
ITA No.319/Agr/2025
In the result, assessee’s appeal is allowed for statistical purposes.
The impugned order dated 07.11.2024 is set aside.
Order pronounced in the open court on 26.11.2025.
Sd/- Sd/- (S. RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.11.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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