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Facts
The assessee filed an appeal against the order of the Ld. JCIT(A) for the Assessment Year 2016-17. The assessment was initially completed under section 144 due to the assessee's non-compliance. The assessee argued that they did not receive the notices and therefore could not comply, while the Revenue contended that no compliance was made before the lower authorities.
Held
The Tribunal, considering the rival submissions and in the interest of justice, found that a denovo assessment was necessary. The matter was remitted back to the Assessing Officer for a fresh decision.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without considering the assessee's submissions, and whether a denovo assessment is required due to non-receipt of notices.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ : AGRA.
(Assessment Year: 2016-17) Tulsi Ram Singh, vs. Income Tax Officer, Singhaura Achalpura te Mehona, Gwalior. Lahar – 477 445 (Madhya Pradesh). (PAN : CGZPS4882D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anant Gupta, CA REVENUE BY : Shri Anil Kumar, Sr. DR Date of Hearing : 21.08.2025 Date of Order : 03.09.2025 O R D E R
The assessee has filed appeal against the order of the Learned ADDL/JCIT (A)-1, Vadodara [“Ld. JCIT(A)”, for short] dated 25.03.2025 for the Assessment Year 2016- 17.
At the time of hearing, ld. AR of the assessee brought to my notice that the assessment was completed under section 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 he submitted that assessee has filed detailed submissions before the ld. CIT (A)-1, Vadodara. He brought to my notice page 11 of the impugned order and submitted that ld. CIT (A) also served the notices through the email address which the AO also sent all the notices for assessment proceedings. Since the assessee was not in receipt of the above notices, assessee could not comply to the notices. Ld. CIT (A) dismissed the appeal of the assessee based on the information available on record. He brought to my notice Ground No.2 raised by the assessee wherein assessee has submitted the detailed submissions along with its annexures and filed the same on 21.03.2025 in response to the specific notice dated 10.03.2025. He submitted that ld. CIT (A) has not considered the abovesaid details and dismissed the appeal of the assessee. He prayed that the case of the assessee may be remitted back to the AO.
On the other hand, ld. DR of the Revenue submitted that no compliance was made by the assessee before the lower authorities.
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.
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.