CHANDNI,PATNA V. ITO WARD- 4(3), PATNA

ITA 67/PAT/2023

AI Insights

The case involves an appeal by the assessee, Chandni, against the order of the CIT(Appeals), which was initially passed for the Assessment Year 2012-2013. The assessee had declared a total income of Rs.1,76,344, but following a notice under section 148 of the Income Tax Act, 1961, the case was reopened due to discrepancies in the reported profits from commodities trading. Despite multiple notices and opportunities to comply, the assessee failed to provide the necessary documents and submissions, leading to an assessment of income at Rs.9,55,580. The CIT(Appeals) dismissed the appeal due to non-compliance, prompting the assessee to approach the ITAT. The ITAT, considering the principles of natural justice, remitted the case back to the CIT(Appeals) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 27069 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 148; 142(1); 133(6)

Judgement Text

" ITA No. 67/PAT/2023 (A.Y. 2012-2013) Chandni 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 67/PAT/2023 Assessment Year: 2012-2013 Chandni,………………………..…………....……Appellant 105, Ram Bilash Enclave, East, Lohanipur, Kadam Kuan, Patna-800003, Bihar [PAN:ASSPC1774F] -Vs.- Income Tax Officer,…………………………...Respondent Ward-4(3), Patna, 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: January 06, 2025 Date of pronouncing the order: February 13, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 5th August, 2022 passed for Assessment Year 2012-13. 2. Brief facts of the case are that the assessee is an individual, who filed his return of income declaring total income at Rs.1,76,344/-. As per information received from ITBA-AIMS ITA No. 67/PAT/2023 (A.Y. 2012-2013) Chandni 2 database, notice under section 148 of the Act was issued to the assessee for A.Y. 2012-13 with the prior approval of ld.