SAMBHASHIV RAMLOO PATTIWAR,CHANDRAPUR vs. INCOME TAX OFFICE, WARD-4, CHANDRAPUR

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ITA 19/NAG/2022Status: DisposedITAT Nagpur19 October 2022AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remitted the matter back to the Assessing Officer (AO) for a fresh assessment. The AO was directed to provide the assessee with a reasonable opportunity of hearing and to allow them to lead fresh evidence.

What were the facts?

The assessee's appeal was filed beyond the prescribed time limit, which was condoned by the Tribunal. The assessment was made ex parte, and the assessee contended that they were not given a reasonable opportunity of hearing in the first appeal.

What were the issues?

Whether the assessee was denied a reasonable opportunity of hearing during the assessment and appeal proceedings. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.

  • 438 ITR 296
    438 ITR 296 · 2021 · SC
    196 citing
  • 421 ITR 314
    421 ITR 314 · SC
    172 citing

Income Tax Appellate Tribunal, SMC BENCH, NAGPUR

Before: SHRI R.S. SYAL

For Appellant: Shri Ashok Bhandari
For Respondent: Shri G.J. Ninawe

This appeal by the assessee arises out of the order dated 17-03-2021 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18.

2.

The appeal is barred by 254 days. The ld. AR stated that the delay pertains to Covid-19 pandemic period. Ergo, the delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 and the instant appeal is admitted for disposal on merits.

3.

At the very outset, the ld. AR submitted that the assessment in this case was made ex parte u/s.144 of the Act. Even the ld. first appellate authority did not afford reasonable opportunity of hearing and dismissed the appeal after giving just one hearing. A prayer was made for granting one more opportunity to the assessee to represent the case properly. No serious objection was taken by the ld. DR.

4.

After hearing both the sides and in the aforesaid factual background obtaining in the extant case, I deem it appropriate to grant another opportunity to the assessee to represent his case before the AO. The impugned order is set-aside and the matter is remitted to the file of the AO with a direction to frame the assessment afresh after allowing reasonable opportunity of hearing. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for the case.

5.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 19th October, 2022.

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