RANVEER SINGH,AGRA vs. INCOME TAX OFFICER, WARD 2(1)(2),, AGRA

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ITA 238/AGR/2025Status: DisposedITAT Agra03 September 2025AY 2015-16Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) dismissed the appeal for non-compliance without deciding the merits. Considering the rival submissions and in the interest of justice, the Tribunal decided to remit the matter back to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2015-16. The original assessment was completed under section 147 r.w.s. 144 of the Income-tax Act due to non-compliance by the assessee.

What were the issues?

Whether the appeal should be allowed for statistical purposes to enable a de novo assessment after the lower authorities did not decide the merits due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ : AGRA.

For Appellant: Shri Anurag Sinha, Advocate
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 21.08.2025

(Assessment Year: 2015-16) Ranveer Singh, vs. ITO, Ward 2(1)(2), 67, Benai Khurd, Barhan, Agra. Etmadpur, Agra – 283 201 (Uttar Pradesh). (PAN : EWDPS6449J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anurag Sinha, Advocate REVENUE BY : Shri Anil Kumar, Sr. DR Date of Hearing : 21.08.2025 Date of Order : 03.09.2025 O R D E R

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 06.02.2025 for the Assessment Year 2015-16.

2.

At the time of hearing, ld. AR of the assessee brought to my notice that the assessment was completed under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-compliance from the assessee side. Based on the information available with the AO, the assessment was completed u/s 144 of the Act. Further the ld. CIT (A) has also dismissed the appeal for non-compliance and not decided the grounds raised

on merits of the case. He prayed that in the interest of justice, the case of the assessee may be remitted back to the AO.

3. On the other hand, ld. DR of the Revenue submitted that no compliance was made by the assessee before the lower authorities.

4. Considered the rival submissions and perused the material on record. Upon careful consideration, I am of the considered view that in the interest of justice, the matter requires denovo assessment after considering the facts on record. Therefore, I remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. I hold and direct accordingly.

5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 3rd day of September, 2025.

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