BAYSHORE PROPERTIES PRIVATE LIMITED,ERNAKULAM vs. INCOME TAX OFFICER, CORPORATE WARD I(I), KOCHI
What did the Tribunal hold?
The Tribunal found that the CIT(A)'s order was ex-parte and there was a significant gap in hearings. No satisfactory explanation was provided regarding notice service to the assessee.
What were the facts?
The assessee's appeal concerns the assessment year 2008-09. The CIT(A)/NFAC upheld the Assessing Officer's rejection of the assessee's books and estimated business income at 8% of turnover.
What were the issues?
Whether the CIT(A)'s ex-parte order was passed without proper notice and opportunity to the assessee, and if the estimation of business income was justified.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
Appellant by: Shri Mohanan A., CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 07. 11.2024 O R D E R Per Bench This assessee’s appeal for A.Y. 2008-09 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/NFAC/S/250/2023- 24/1052636001(1) dated 08.05.2023 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act).
Heard both parties at length. Case file perused.
It emerges at the outset with the able assistance coming from both the parties that the CIT(A)/NFAC’s impugned ex-parte lower appellate discussion has upheld the Assessing Officer’s action rejecting the assessee’s books thereby estimating 8% of it’s turnover of Rs.2,56,85,567/-; coming to Rs.20,54,845/- as it’s business income.
Learned DR vehemently argued in support of the impugned addition made in assessee’s hands. The assessee at this stage invited our attention to the CIT(A)'s detailed discussion at page-5 in para-4 to buttress the point that this is an ex-parte order wherein the hearings had been resumed after 17.03.2020 [during Covid-2019 pandemic outbreak] to 27.03.2023 i.e., almost a gap of three years. We sought to know from the department side about the actual service of notice to the assessee wherein no satisfactory answer came. Faced with this situation, we deem it appropriate in the larger interest of justice to restore the instant issue back to the learned CIT(A)-NFAC for it’s afresh verification and adjudication with a rider that it shall be the assessee’s risk and responsibility only to plead and prove all the related facts within three effective opportunities of hearing in consequential proceedings. Ordered accordingly.
Recent GST High Court judgments
Search GST case law →- Biswanath Rana vs. The Commissioner, CT And GST, Odisha, CuttackOrissa · 28 Oct 2026
- Sushama Mishra vs. The Commissioner Of CT And GST, Odisha, KatakOrissa · 28 Oct 2026
- Saudamini Samantray vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar IiOrissa · 28 Oct 2026
- M/S. Keshav Rice Mill, Ganjam vs. Chief Commissioner, CT And GST, Odisha, KatakaOrissa · 28 Oct 2026
- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026