Appeal details
Counselvise Citation
[2024] 130 COUNSELVISE.COM (IT) 2583 (ITAT-PATNA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-12-2024
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
DB
Next Hearing Date
18-12-2024
Assessment Year
2017-2018
Appeal Filed On
11-12-2023
Judgement Text
" \nIN THE INCOME TAX APPELLATE TRIBUNAL \n“PATNA BENCH, PATNA \nVIRTUAL HEARING AT KOLKATA \n \nBefore Shri Sonjoy Sarma, Judicial Member and Shri Sanjay Awasthi, Accountant Member \n \n I.T.A. No.348/Pat/2023 \n Assessment Year: 2017-18 \n \nRajeev Ranjan………………….……………………………………….…..……Appellant \nC/o Kanhaiya Prasad Sharma, \nNaubatpur, Gopalpur, \nBihar – 801109. \n[PAN: ANIPR8115J] \nvs. \nITO, Ward-5(1), Patna…………………......….........……........……...…..…..Respondent \n \nAppearances by: \nShri Abhishek Agrawal, CA, appeared on behalf of the appellant. \nShri Ajay Kr. Shukla, JCIT-Sr. DR, appeared on behalf of the Respondent. \n \nDate of concluding the hearing : December 18, 2024 \nDate of pronouncing the order : December 23, 2024 \n \nORDER \n \nPer Sonjoy Sarma, Judicial Member: \n \n \n \nThe present appeal has been preferred by the assessee against the \norder dated 13.10.2023 of the National Faceless Appeal Centre \n[hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act \n(hereinafter referred to as the ‘Act’). \n2. \n Brief facts of the case are that the assessee is an individual and \nfiled his return of income by declaring total income for the assessment \nyear 2017-18 at Rs.3,68,850/-. The case of the assessee was selected for \nscrutiny followed by notices issued u/s 143(1) and 143(2) of the Act. \nHowever, the assessee failed to comply with the notices issued by the \nAssessing Officer. Accordingly, the Assessing Officer based on material \navailable passed an ex parte order u/s 144 of the Act by making addition \nof Rs.1,05,76,650/- and added the same to the total income of the \nassessee. \n\nI.T.A. No.348/Pat/2023 \nAssessment Year: 2017-18 \nRajeev Ranjan \n \n2 \n3. \nDissatisfied with the above order, the assessee filed an appeal \nbefore the ld. CIT(A) but the assessee has failed to appear on five \nconsecutive dates despite serving notices to the assessee. The ld. CIT(A) \naccordingly passed an order by dismissing the appeal of the assessee by \nthe upholding the order of the Assessing Officer. \n4. \nAggrieved by the order of the ld. CIT(A), the assessee filed the \nappeal before this Tribunal raising multiple grounds. However, the main \ncontention of the ld. AR is that both assessment order and appellate \norder are ex parte without adjudicating the merit of the case, which is a \nviolation of principles of natural justice and the assessee did not get \nproper opportunity to present its case before the authorities below to \npresent its case by submitting supporting documents to substantiate the \nclaim of the assessee. He, therefore, prayed before the Bench that it is \nnecessary to remand the issue back to the file of the Assessing Officer \nwith a direction to decide the appeal on merit. \n7. \n On the other hand, the ld. DR supported the decisions rendered by \nthe authorities below. \n8. \nWe, after hearing the submissions of the parties and perusing the \nmaterials available on record, find that that both the orders of the \nAssessing Officer and ld. CIT(A) were passed without addressing the \nmerit of the case. We further note that the ld. CIT(A) had dismissed the \nappeal without deciding the appeal on merits only on the ground of non-\ncompliance. We find that dismissal of appeal solely on procedural ground \nwithout examining the merits of the case which is essential u/s 250(6) of \nthe Act, is not justified. We, therefore, deem it fit to provide the assessee \none more opportunity to substantiate his case to ensure just and fair \nassessment. We, therefore, remand back the issue to the file of the \nAssessing Officer with a direction to re-examine the case on merits after \ngiving reasonable opportunity of being heard to the assessee to represent \n\nI.T.A. No.348/Pat/2023 \nAssessment Year: 2017-18 \nRajeev Ranjan \n \n3 \nhis case. We also direct the assessee to diligently comply with the notices \nissued and participate sincerely in the proceeding to avoid any delay. \n7. \nIn terms of the above, the appeal of the assessee is allowed for \nstatistical purposes. \nKolkata, the 23rd December, 2024. \n \n \n Sd/- \n \n \n Sd/- \n [Sanjay Awasthi] \n \n \n \n [Sonjoy Sarma] \nAccountant Member \n \n \n \n Judicial Member \n \nDated: 23.12.2024. \nRS \n \nCopy of the order forwarded to: \n1. Rajeev Ranjan \n2. ITO, Ward-5(1), Patna \n3. CIT(A)- \n4. CIT- , \n \n5. CIT(DR), \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n//True copy// \n By order \n \n Assistant Registrar, Kolkata Benches \n \n \n \n \n"
