Appeal details
Counselvise Citation
[2024] 130 COUNSELVISE.COM (IT) 2581 (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
2012-2013
Appeal Filed On
11-12-2023
Judgement Text
" \n \nIN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA \n(Through Virtual hearing at Kolkata) \n \n \nBEFORE SHRI SONJOY SARMA, JM \nAND \nSHRI SANJAY AWASTHI, AM \n \n \nITA No. 346/PAT/2023 \n(Assessment Year: 2012-13) \n \n \n \n \nShri Shambhu Sharan Singh \nAmtha Khem, Line Bazar, \nMeerganj, Gopalganj, \nBihar-841438 \nVs. \nAsst. Commissioner of \nIncome Tax \nCircle-2(1), Muzaffarpur \nAaykar Bhavan, Near Nehru, \nStadium, Sikandarpur, \nMuzaffarpur-842001, \nBihar \n(Appellant) \n(Respondent) \nPAN No. AAYFS8234L \n \n \n \nAssessee by \n: \nShri Manish Rastogi, AR \nRevenue by \n: \nShri Ajay Kr. Shukla, DR \n \nDate of hearing: \n18.12.2024 \nDate of pronouncement : \n23.12.2024 \n \n \nO R D E R \n \n \n \nPer Shri Sonjoy Sarma, JM: \n \nIn the case of present assessee filed a return of income for \nassessment year 2012-13, declaring an amount of Rs.65,87,030/-. \n02. \nThe original assessment order u/s 143(3) of the Act was completed on \n19.03.2015 at Rs.72,31,410/-. Later, the ld. PCIT invoked section \n263 of the Income-tax Act, 1961 (the Act) to revise the assessment \ndue to specific issues not properly examined by the ld. Assessing \nOfficer on the issue of Rs.1,61,03,705/- credited in the bank A/c of \nthe assessee and sum of Rs.5,81,189/- was left to be included in the \n\n \nPage | 2 \nITA No. 346/Pat/2023 \nShri Shambhu Sharan Singh; A.Y. 2012-13 \n \ngross contractual receipt during the year. Further, sum of \nRs.72,08,670/- was withheld by deductor under head of ‘time \nextension’, which was required to be entered in B/s, but assessee has \nshown the alleged sum in the P&L Account by debiting as expenses, \nwhich were not properly examined by the ld. Assessing Officer while \nframing the original assessment order. Therefore, the ld. AO issued \nnotice u/s 142(1) of the Act to the assessee. However, the assessee \nnever turned up before the ld. Assessing Officer despite repeated \nopportunities given, leading to the that the ld. Assessing Officer \ncompleted the assessment u/s 144 of the Act by adding the sum of \nrs.72,08,670/- treated as part of the total income instead of being \nshown as expenses in P&L Account and sum of Rs.5,81,189/- treated \nas explained income which was not reflected in the return by \nassessing the total income at Rs.143,70,688/-. \n03. \nDissatisfied with the above order assessee went in appeal before the \nld. CIT(A) but failed to appear on 16th consecutive hearing dates, \nleading to this the ld. CIT(A) has passed an ex-parte order against the \nassessee. \n04. \nAggrieved by the order of the ld. CIT(A), assessee appealed to the \nTribunal raising several grounds primarily arguing that the ex-parte \norder of the ld. Assessing Officer and CIT(A) denied the assessee an \nopportunity to present its case. Therefore, the ld. AR requested \nanother opportunity to comply and provide support evidence in order \nto controverted the facts. \n05. \nOn the other hand, the ld. DR opposed the appeal, emphasizing that \nthe assessee has non-compliance history and arguing for dismissal of \nassessee’s appeal. \n\n \nPage | 3 \nITA No. 346/Pat/2023 \nShri Shambhu Sharan Singh; A.Y. 2012-13 \n \n06. \nWe after hearing the rival submissions of the parties and perusing the \nmaterial available on record, we note that the assessee had \nrepeatedly failed to comply with the notices and hearing dates, but in \nthe principles of the natural justice assessee required giving at least \none more opportunity to present its case and considering the \nsubmissions of the ld. AR that the assessee’s non-compliance was due \nto ignore of its engaged counsel and assured full co-operation going \nforward. We therefore, feel it necessary to remand back the whole \nissue to the file of the ld. Assessing Officer with a direction that \nreasonable opportunity of being heard to the assessee during denovo \nproceedings. The assessee is directed to fully comply with all notices \nissued by the ld. Assessing Officer. \n07. \nIn the result, the appeal of the assessee is allowed for statistical \npurposes. \nOrder pronounced in the open court on 23.12.2024. \nSd/- \nSd/- \n(SANJAY AWASTHI) \n(SONJOY SARMA) \n(ACCOUNTANT MEMBER) \n(JUDICIAL MEMBER) \n \n \n \nKolkata, Dated:23.12.2024 \nSudip Sarkar, Sr.PS \nCopy of the Order forwarded to : \n \n1. The Appellant \n2. The Respondent \n3. CIT \n4. \nDR, ITAT, \n5. Guard file. \nBY ORDER, \n \nTrue Copy// \n \n \n Sr. Private Secretary/ Asst. Registrar \nIncome Tax Appellate Tribunal, Patna \n"
