SUNANDA GADGE, L/H OF W/O LATE SHRI CHANDRAKANT GADGE,NAGPUR vs. ACIT-CENTRAL-CIRCLE-1(2), NAGPUR

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ITA 74/NAG/2018Status: DisposedITAT Nagpur26 July 2023AY 2010-2011Bench: SHRI R.S. SYAL (Vice President), SHRI S.S. VISWANETHRA RAVI (Judicial Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's absence and lack of response at all levels. However, in the interest of justice, the matter was remanded to the CIT(A) for fresh consideration, allowing the assessee to file evidence.

What were the facts?

The assessee failed to file returns of income despite notices. The Assessing Officer (AO) completed the assessment ex-parte under Section 144. The Commissioner of Income Tax (Appeals) also confirmed the AO's order ex-parte.

What were the issues?

Whether the ex-parte assessment order passed by the AO and confirmed by the CIT(A) was justified, given the assessee's non-compliance.

Which sections of the Income-tax Act were involved?

Section 132(1),Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Maurya Pratap

आदेश / ORDER

PER BENCH :

1.

All these appeals by the assessee against the common order dated 22-01-2018 passed by the Commissioner of Income Tax (Appeals)-3, Nagpur [‘CIT(A)’] for assessment years 2009-10 to 2015-16.

2.

Shri Umang Agrawal, Chartered Accountant present and submits that he has no instructions from the assessee to prosecute these appeals before this Tribunal and he requested to permit him to withdraw his power of attorney. Therefore, power of attorney filed by Shri Umang Agrawal for the assessee is withdrawn. The assessee called absent and set ex-parte. Therefore, we proceed to dispose off all the appeals by hearing the ld. DR and perusing the material available on record.

3.

Since, the issues raised in all the appeals are similar basing on the same identical facts. Therefore, with the consent of ld. DR, we proceed to hear all the appeals together and to pass a consolidated order for the sake of convenience.

4.

First, we shall take up appeal in for A.Y. 2009-10.

5.

The assessee raised two grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) justified in confirming the addition made by the AO ex-parte of the assessee in the facts and circumstances of the case.

6. At the outset, we note that a search and seizure action u/s. 132(1) of the Act was conducted in the case of Vastu Group on 09-01-2015. The AO requested the assessee to file return of income and in response to which no return of income was filed by the assessee. Again a notice u/s. 142(1) of the Act issue and served on the assessee, but however, no response from the assessee in filing the return of income. On perusal of the assessment order, it is noted that the AO having no response from the assessee proceeded to complete the assessment to his best judgment u/s. 144 of the Act and accordingly, he assessed the total income of the assessee at Rs.60,19,360/- u/s. 144 of the Act. We note that the assessee challenged the same before the CIT(A), wherein, we note that no response on behalf of the assessee in the First Appellate proceedings also. The CIT(A) having no alternative confirmed the order of AO ex-parte of the assessee. The ld. DR admitted the same and reported no objection in remanding the matter to the file of CIT(A) for his fresh consideration. Therefore, in the interest of justice and taking into consideration the facts and circumstances of the case, we deem it proper to remand the matter to the file of CIT(A) for his fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose.

7.

In the result, the appeal of assessee is allowed for statistical purpose. to 79/NAG/2018, A.Ys. 2010-11 to 2015-16.

8.

We find that the facts in to 79/NAG/2018 are identical to ITA No. 73/NAG/2018 except the variance in amount. Since, the facts in ITA Nos. 74 to 79/NAG/2018 are similar to ITA No. 73/NAG/2018, the findings given by us while deciding the appeal of assessee in ITA No. 73/NAG/2018 would mutatis mutandis apply to ITA Nos. 74 to 79/NAG/2018, as well. Accordingly, the appeals of assessee are allowed for statistical purpose.

9.

To sum up, all the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 26th July, 2023.

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