SHRI MEGHRAJ RAGHUVANSHI,INDORE vs. THE ITO1 (1), INDORE

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ITA 163/IND/2022Status: DisposedITAT Indore30 November 2022AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the issue back for fresh adjudication. The assessee was to be granted an opportunity to be heard and present evidence.

What were the facts?

The assessee's appeal was against an order upholding an addition of Rs. 2,47,500/-. The assessee did not appear before the Tribunal, and the Tribunal noted that the assessee could not represent their case properly.

What were the issues?

Whether the addition made under Section 40(a)(ia) was justified and whether the assessee was denied a proper opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: Ms. MADHUMITA ROY& SHRI BHAGIRATH MAL BIYANI

For Appellant: Shri Ashish Porwal, Sr.D.R
Hearing: 23.11.2022Pronounced: 30.11.2022

The instant appeal filed by the assessee is directed against the order dated 30.03.2022 passed by theNational Faceless Appeal Centre (NFAC), Delhi,arising out of the order dated 21.05.2019passed by the DCIT, CPCunder section 143(1)of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2018-19.

(Shri Meghraj Raghuvanshivs.ITO) Asst.Year.–2018-19- 2 -

2.

None appeared on behalf of the assessee at the time of call. However, it appears that the appellant has challenged the order passed by the Ld. CIT(A) in upholding the addition of Rs.2,47,500/- under Section 40(a)(ia) of the Act while passing the intimation under Section 143(1) of the Act.

3.

We have perused the order passed by the NFAC, Delhi, dated 30.03.2022 impugned before us from where it appears that notice under Section 250 of the Act dated 18.01.2021 and 17.02.2022 were issued to the assessee requesting for online submission, if any, whereupon the assessee on 08.03.2022 asked adjournment for 15 to 20 days. Subsequently, on 09.03.2022, fresh notice was issued for compliance of the assessee by 28.03.2022 as final opportunity. The assessee has not filed any detail in support of his case made out. The order passed by the Ld. AO disallowing of Rs.2,47,500/- as expenditure indicated in audit report has been upheld. 3.1 It is an admitted position that for some reason, the assessee could not represent his case. Thus, it is desirable to dispose of the matter on merit without granting opportunity of being heard to the assessee to substantiate his claim for proper adjudication of the issue involved in the matter. Hence, with these observations, we find it fit and proper to set aside the issue to the file of Ld.CIT(A) for fresh adjudication of the same upon granting opportunity of being heard to the assessee as per law and upon taking into consideration the evidence on record or any other evidence which assessee may choose to file at the time of hearing of the matter during the course of Appellate Proceeding. We also make it clear that the assessee would also co-operate with the Ld. CIT(A) without (Shri Meghraj Raghuvanshivs.ITO) Asst.Year.–2018-19- 3 - asking for any unnecessary adjournment. In default, the Ld. CIT(A) is at liberty to proceed and decide the issue strictly in accordance with law.

4.

In the result, assessee’s appeal is allowed for statistical purposes.

Order pronounced on 30 /11/2022 by placing the result on the Notice Board as per Rule 34(4) of the Income Tax (Appellate Tribunal) Rule, 1963.

Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 30/11/2022 S. K. Sinha, Sr. PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. िवभागीय�ितिनिध, / DR, ITAT, Indore 6. गाड�फाईल / Guard file. आदेशानुसार/ BY ORDER,

(Sr. Private Secretary) ITAT, Indore 1.Date of dictation on 23.11.2022 2.Date on which the typed draft is placed before the Dictating Member 24.11.2022 3.Date on which the approved draft comes to the Sr.P.S./P.S. 4.Date on which the fair order is placed before the Dictating Member for pronouncement 5.Date on which the fair order comes back to the Sr.P.S./P.S 6.Date on which the file goes to the Bench Clerk 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Despatch of the Order………Date on which the typed draft is placed before the Dictating Member 19.12.2019 1. Other Member………………Date on which the approved draft comes to

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