SMT- MIRA BAI W/O ASHOK KUMAR,INDORE vs. ITO W 2(4), INDORE

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ITA 48/IND/2020Status: DisposedITAT Indore26 September 2022AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the issue remained undecided and for the ends of justice, the matter was set aside to the Assessing Officer. The Assessing Officer was directed to reconsider the issue afresh after granting an opportunity of being heard and considering any evidence filed by the assessee.

What were the facts?

The assessee's appeal was against an order passed by the CIT(A), which arose from an assessment order under section 143(3) r.w.s. 147 of the Income Tax Act. No documents were furnished by the assessee before the Assessing Officer.

What were the issues?

Whether the assessment order passed without proper consideration of evidence and opportunity to the assessee is valid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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 Respondent: Shri Ashish Porwal, Sr.D.R
Hearing: 16.09.2022

The instant appeal filed by the assessee is directed against the order dated 03.12.2019 passed by the Commissioner of Income Tax (Appeals)-I, Indore (in short ‘CIT(A)’ ), arising out of the order dated 25.12.2018 passed by the Income Tax Officer-2(4), Indore under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2011-12.

(Smt. Mira Bai vs.ITO) Asst.Year.– 2011-12 - 2 -

2.

It appears in respect of issued involved no documents appears to have been furnished before the Ld. AO by the assessee. Therefore, the order passed by the Ld.AO confirmed by the Ld.CIT(A) are only on the basis of documents available before those authorities below.

3.

However, since the issue remains undecided, for the ends of justice, the issue needs re-consideration by the authorities below. Thus, the matter is set aside to the file of the Ld.AO with a direction upon him to consider the same afresh and to pass a reasoned order upon granting opportunity of being heard to the assessee and upon considering any evidence which the assessee may choose to file at the time of hearing of the matter. Thus, the assessee’s appeal is allowed for statistical purposes.

4.

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

This Order pronounced in Open Court on 26/09/2022

Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 26/09/2022 S. K. Sinha, Sr. PS True Copy आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, / DR, ITAT, Indore 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

(Sr. Private Secretary) ITAT, Indore

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