INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020Status: DisposedITAT Varanasi05 January 2026AY 2017-2018Bench: SHRI KUL BHARAT (Vice President), SHRI ANADEE NATH MISSHRA (Accountant Member)65 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the AO in Kolkata lacked jurisdiction to pass the assessment order as the assessee was situated in Varanasi. The CIT(A) also erred by not calling for a remand report from the AO before deleting the additions, especially since the assessment was ex-parte. Therefore, the matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's assessment order was passed ex-parte by an Assessing Officer (AO) in Kolkata, despite the assessee being situated in Varanasi. The Commissioner of Income Tax (Appeals) [CIT(A)] in Varanasi deleted the additions made by the AO. The Revenue appealed this decision, and the assessee filed cross-objections.

What were the issues?

The primary issues were the territorial jurisdiction of the Assessing Officer and whether the CIT(A) properly adjudicated the appeal without obtaining a remand report from the AO when dealing with an ex-parte assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 250(2),Section 124

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Cases cited in this judgment(7)Show list

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Heard together (2 matters)

I.T.A. No.135/VNS/2020
C.O.No.04/VNS/2021

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

Assessment Year:2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI

BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Ward-2(1), Pvt. Ltd., D-35/178, Jangambadi, Varanasi. Bangali Tola, Varanasi-221001 PAN:AAECP6265D (Appellant) (Respondent)

C.O.No.04/VNS/2021 (in I.T.A. No.135/VNS/2020) Assessment Year: 2017-18 Pvt. Ltd., D-35/178, Jangambadi, Ward-2(1), Bangali Tola, Varanasi-221001 Varanasi. PAN:AAECP6265D (Appellant) (Respondent)

Revenue by Shri Amalendu Nath Mishra, CIT (D.R.) Assessee by None

Order u/s 255(4) of the I.T. Act

PER ANADEE NATH MISSHRA:A.M.

(A) In this case, there was difference of opinion between Hon'ble Judicial Member and Hon'ble Accountant Member. The Hon'ble Judicial Member referred the question of difference to Hon'ble Third Member, as under:

Assessment Year:2017-18

“1. Whether in the facts and circumstances of the case, the Varanasi, Circuit Bench

The order continues below.

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