“service of notice”

Kusum Lata, Agra vs. Sonia Kumar, Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh**

Because the Ld. CIT (A) erred in law and on facts by not adjudicating the point of jurisdiction as well as no service of notices issued u/s 147/148. The Grounds of Appeal have been summarily and dealt with and proper adjudications of each grounds of appeal not made. - 7. Because

Ksa Timber Mart, Nagpur vs. Income Tax Officer Ward 4(3), Nagpur

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao

delay of 47 days in filing the appeal before the Tribunal. 3. During the course of hearing none appeared for assessee, despite service of notice and listing the appeal on three occasions. I, therefore, proceed to decide the appeal on merits, after hearing the Learned DR 4. Briefly, stated facts

Parkkot Maritima Agencies Private Limited, Vasco vs. Deputy Commissioner of Income Tax, Circle - 1, Margao

The appeal of the assessee is partly allowed for statistical purposes in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 169/Pan/2023 Assessment Year : 2008-09 Parkkot Maritime Agencies Pvt Ltd. Parkkot House, Swatantra Path, Vasco-Da-Gama, Goa-403802 Pan : Aadcp1208P . . . . . . . Applicant V/S Dy. Commissioner Of Income Tax Circle-1, Margoa, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Shivrama Iyer [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 28/01/2025 Date Of Pronouncement : 28/01/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2023-24/1055088420(1) Dt. 11/08/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [In Short ‘The Act’] By The National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’] Which In Turn Arisen Out Of Order Of Regular Assessment Dt. 16/03/2015 Framed U/S 143(3) R.W.S 147 Of The Act By The Dy. Commissioner Of Income Tax, Circle-1, Margao, Goa [In Short ‘Ld. Ao’].

unchallenged by the assessee in appeal. Subsequently, upon the receipt of information the case of the assessee for the year under consideration by service of notice u/s 148 of the Act was reopened after obtaining prior approval from the competent authority. On account of effective failure on the part

Vishwanath Venkatesh Kamath, Belagavi vs. Income Tax Officer, Ward - 2, Belagavi

The appeal of the assessee is partly allowed for statistical purposes in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 110/Pan/2022 Assessment Year : 2017-18 Vishwanath Venkatesh Kamat Pb Road, Kolhapur Cross, Nehru Nagar, Belgaum. Pan : Adcpk7548Q . . . . . . . Applicant V/S Income Tax Officer Ward-2, Belgaum. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Narendra Reddy [‘Ld. Dr’] Date Of Conclusive Hearing : 04/02/2025 Date Of Pronouncement : 04/02/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2022-23/1045183404(1) Dt. 05/09/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’ Hereinafter] Which In Turn Arisen Out Of Best Judgement Assessment Order Dt. 25/12/2019 Passed U/S 144 Of The Act By The Income Tax Officer, Ward-2, Belgaum [‘Ld. Ao’ Hereinafter] For Assessment Year 2017-18 [‘Ay’ Hereinafter].

transactions of the assessee was identified for verification of Specified Financial Transactions [‘SFT’ hereinafter] under Operation Clean Money [‘OCM’ hereinafter] and consequently by service of notice dt. 04/12/2017 issued u/s 142(1) of the Act the assessee was called upon to deliver a return of income. When the assessee failed

Prabhat Kumar, Patna vs. ACIT, Circle-4, Patna

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH” PATNA (VIRTUAL HEARING AT KOLKATA) SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY

Natthi Singh, Dehtora vs. Income Tax Officer, Ward

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing) Natthi Singh, Vs. Ito, Mohhamadpur, Dehtora, Up Ward (Appellant) (Respondent) Pan: Jfqps8274N Assessee By : None Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 03/02/2025 Date Of Pronouncement 03/02/2025

amount of Rs 23,59,040/-. Aggrieved by this order, only the assessee is in appeal before us. 5. With regard to non-service of Notice under Section 148 of the Act, we find that the Learned NFAC had merely relied on the observations made by Natthi Singh the Learned ... disposing of the ground. The assumption of jurisdiction is an important fact and the same starts with the issuance of Notice and service of Notice thereon. Jurisdictional defect, if any, cannot be cured even under section 292B or 292BB of the Act. This goes to the root of the matter

Madhu Anil Mark, Bhilai Nagar vs. ACIT, Circle-1 Bhilai, Bhilai

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.533/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Madhu Anil Mark Block No.D7, Flat No.19, Chauhan Green Vally, Moti Lal Nehru Nagar, Durg (C.G)-490 020 Pan : Aippm0087J

Admittedly, it is a matter of fact borne from record that the assessee despite allegedly having been afforded five opportunities vide impugned service of notices electronically through ITBA had failed to participate in the proceedings before the first appellate authority. At the same time, we find substance in the contention

Indu Singh, Patna vs. Assement Unit, Income Tax Department, Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 559/Pat/2024 Assessment Year: 2018-2019 Indu Singh,……………………..…..……..……Appellant 58, Patliputra Colony, Patna-800013, Bihar [Pan:Bfjps4073N] -Vs.- Assessment Unit,……………….…………...Respondent Income Tax Department, Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 10, 2024 Date Of Pronouncing The Order: January 31, 2025 O R D E R

assessee neither filed written submission nor any evidence before the ld. CIT(Appeals). He further submitted that before the ITAT, inspite of service of notice, the assessee did not turn up to substantiate his case before the Tribunal. Therefore, he pleaded to uphold the orders passed by the revenue authorities

Ratan Kumar, Ranchi vs. ITO, Ward 6(5), Patna

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 508/Pat/2024 Assessment Year: 2011-2012 Ratan Kumar,……………….…..……..……Appellant Vishwa Giri Apartment, Jora Talab, Bariatu Road, Bariatu, Ranchi-834009, Jharkhand [Pan:Azzpk3775C] -Vs.- Income Tax Officer,……….….…………...Respondent Ward-6(5), Patna, Lok Nayak Bhawan, 3Rd Floor, Fraser Road, Patna-800001, Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 10, 2024 Date Of Pronouncing The Order: January 31, 2025 O R D E R

assessee neither filed written submission nor any evidence before the ld. CIT(Appeals). He further submitted that before the ITAT, inspite of service of notice, the assessee did not turn up to substantiate his case before the Tribunal. Therefore, he pleaded to uphold the orders passed by the revenue authorities

Rakesh Kumar Singh, Sitamarhi vs. CIT, Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 410/Pat/2024 Assessment Year: 2017-2018 Rakesh Kumar Singh,……….…..……..……Appellant Ram Dulari Singh Path, Mehsaul, Sitamarhi-843302, Bihar [Pan:Aqtps5327B] -Vs.- Income Tax Officer,……….….…………...Respondent Ward-2(5), Sitamarhi, Bihar Appearances By: Shri Sanjeev Kumar Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ajay Kr. Shukla, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 26, 2024 Date Of Pronouncing The Order: January 31, 2025 O R D E R

assessee neither filed written submission nor any evidence before the ld. CIT(Appeals). He further submitted that before the ITAT, inspite of service of notice, the assessee did not turn up to substantiate his case before the Tribunal. Therefore, he pleaded to uphold the orders passed by the revenue authorities

Unik Surgical Pvt. Ltd, Patna vs. Dc/Ac Circle-1, Patna

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 328/Pat/2023 Assessment Year: 2017-2018 Unik Surgical Pvt. Limited,…...……..……Appellant Building No. 2C/159, G.D. Mishra Path, New Pataliputra Colony, Bihar-800013 [Pan: Aabcu0970B] -Vs.- Deputy Commissioner /Assistant Commissioner,…………………..Respondent Circle-1, Patna Appearances By: Shri Shivansh Tulsiyan, A.R., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 05, 2024 Date Of Pronouncing The Order: January 31, 2025 O R D E R

return was selected for complete scrutiny under CASS and notice under section 143(2) was issued and served on the assessee. Inspite of service of notice, no compliance was made from the side of assessee. Thereafter a show-cause notice was issued to the assessee stating that if the assessee