JITENDRA KUMAR,BHARATPUR vs. ITO WARD 4(2)(1), FARRUKHABAD

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ITA 206/AGR/2024Status: DisposedITAT Agra18 February 2025AY 2017-18Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's negligence, decided to provide another opportunity for the assessee to present their case. The impugned order was set aside, and the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 was dismissed by the CIT(A) due to non-representation. The AO had made an addition of Rs. 18.53 Lacs under Section 68. The assessee is now appealing this order.

What were the issues?

Whether the assessee should be given another opportunity to represent their case before the CIT(A) despite prior negligence, in the interest of natural justice.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 24-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 19-12-2019. At the time of hearing, none appeared for assessee despite notice. The Ld. Sr. DR pleaded for dismissal of the appeal. In the assessment order, Ld. AO made addition u/s 68 for Rs.18.53 Lacs. Though the assessee preferred first appeal, it failed to make any representation therein which led to confirmation of assessment order. Aggrieved, the assessee is in further appeal before us.

2.

Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we deem it fit to provide another opportunity to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to Ld. CIT(A) for denovo adjudication with a direction to the assessee to substantiate its case.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 18th February, 2025.

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