KURUVEETIL MANIKANDAN RAJAN,THRISSUR vs. ITO, THRISSUR

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ITA 829/COCH/2023Status: DisposedITAT Cochin23 October 2024AY 2012-13Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A)/NFAC for fresh adjudication, directing the assessee to prove all relevant facts. The stay application was dismissed as infructuous.

What were the facts?

The assessee, a retired defense personnel and NRI, failed to appear before the lower authorities due to non-receipt of notices. This resulted in an ex-parte assessment order upholding an unexplained investment of Rs. 31.51 lakh.

What were the issues?

Whether the ex-parte assessment order was valid when the assessee failed to appear due to non-receipt of notices, and if the matter should be remanded for fresh adjudication.

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, COCHIN BENCH, COCHIN

Before: Shri Satbeer Singh Godara & Shri Amarjit Singh

Hearing: 23.08.2024Pronounced: 23.10.2024

Heard together (2 matters)

ITA No.829/Coch/2023
SA No.184/Coch/2023

Read from the judgment's own cause title. This page is filed under one of them.

(alongwith its stay application SA No.184/Coch/2023 therein) for assessment years 2012-2013 arises out of the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/NFAC/S/250/2023-24/1052655934(1) dated 08.05.2023 in proceedings u/s.147 r.w.s. 144 of the Income- tax Act, 1961; in short “the Act” hereinafter.

Heard both the parties. Case files perused.

SA No.184/Coch/2023. Sri.Kuruveetil Manikandan Rajan.

2.

With the consent of both the parties we take assessee’s main appeal itself wherein the learned Assessing Officer had framed his assessment / reassessment u/s.147 / 144 of the Act dated 18.12.2019 ex parte since the tax payer before us not through the source of his unexplained investment amounting to Rs.31.51 lakh. The very factual position appears to have continued before the CIT(A) as well. It is in this backdrop that the learned counsel submits that the assessee is a retired defense personal and also an NRI, he could not receive the lower authorities notices of hearing and therefore, it resulted in his non-appearance. Learned DR has strongly supported the impugned addition as the CIT(A) has indeed given a detailed finding upholding the same.

3.

We have given a thoughtful consideration of the clinching facts. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A) / NFAC for it’s afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Assessee’s appeal No.184/Coch/2023 is dismissed as rendered infructuous. A copy of the common order be placed in the respective case files.

Order pronounced in the open court on this 23rd Day of October, 2024.

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