Gandhi Bharat Laxman, Bangalore V. Income Tax Officer, Ward-7(2)(3), Bangalore

ITA 227/BANG/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 4195 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Bangalore
• Next Hearing Date: 11-03-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 07-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANIAN.S
• Assessee Lawyers: ABDUL MUQHEET PASHA; SENDING
• Section: 143(3); 69C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, BENGALURU BENCH BENGALURU BEFORE SHRI N. K. CHOUDHRY, JM & SHRI LAXMI PRASAD SAHU, AM I.T.A. No.227/BANG/2024 (Assessment Year: 2018-19) Shri Gandhi Bharat Laxman No.196/2, Ground Floor, 21 st Cross, SR Road, Ejipura, Bengaluru – 560 047 Vs. Income Tax Officer, Ward 7(2)(3), Bengaluru, PAN No. ACQPL6197F (Appellant) : (Respondent) Appellant/Assessee by : Shri Abdul Muqheet Pasha, Adv. Respondent/Department by : Shri Subramanian. S, JCIT Date of Hearing : 12.03.2024 Date of Pronouncement : 12.03.2024 O R D E R Per N. K. Choudhry, JM: This appeal has been preferred by the Assessee against the order dated 13.12.2023, impugned herein, passed by National Faceless Appeal Centre (NFAC), Delhi/Ld. Commissioner of Income Tax (Appeals) [in short ‘Ld. Commissioner’] under section 143(3) r.w.s. 144B of the Income Tax Act 1961 (in short ‘the Act’) for the Assessment Year (in short ‘AY’) 2018-19. 2 ITA No.227/Bang/2024 Shri Gandhi Bharat Laxman 2. In the instant case, the Assessing Officer (in short ‘AO’) vide assessment order dated 26.4.2021 u/s. 143(3) r.w.s. 144B of the Act made the addition of Rs.48,04,062/- on account of disallowance u/s. 69C of the Act and added the same to the total income of the Assessee and taxed as per the provisions of the section 115BBE of the Act. The Assessee being aggrieved challenged the said addition before the ld. Commissioner, who in the appellate proceedings though afforded various opportunities to the Assessee by sending notices, however, the Assessee failed to avail the same and therefore in the absence of any details and documents and non- compliance to the notices by the Assessee, the ld. Commissioner dismissed the appeal of the Assessee and consequently affirmed the said addition made by the AO. Before us, the Ld. Counsel for the Assessee has claimed that the Assessee is a poor Assessee and assessment proceedings were carried out during the corona period (Covid 2019) when the entire nation was on hold and resulted into the passing of the order dated 26.4.2021 u/s/ 143(3) r.w.s. 144B of the Act. Thereafter during the Covid-19 period itself, the Assessee instituted his first appeal dated 7.9.2021 before the ld. Commissioner. As it clearly appears from the para 5 of the impugned order that the said appeal infact was taken into consideration by issuing the notices and fixing for hearing in the 3 ITA No.227/Bang/2024 Shri Gandhi Bharat Laxman month of November, 2023 and December, 2023 only and therefore the Assessee could not get the notices in time, which resulted into non- filing of the relevant documents during the appellate proceedings before the ld. Commissioner. 3. On the contrary the Ld. DR refuted the claim of the Assessee. 4. We have considered the peculiar facts and circumstances of the case, as in the absence of any details/evidence/documents which the Assessee failed to file, the ld. Commissioner in the constrained circumstances was unable to decide the appeal of the Assessee, in its true spirit and right perspective and therefore considering the peculiar facts and circumstances in totality and for the just decision of the case and ends of justice, we are inclined to remand the instant case to the file of the ld. Commissioner for decision afresh, suffice to say by giving reasonable opportunity to the Assessee to substantiate its case. We are also inclined to direct the Assessee to comply with the notices and co-operate with the appellate proceedings and file the relevant documents/submissions in support of its claim before the ld. Commissioner and in case of further default, the Assessee shall not be entitled for any leniency. 4 ITA No.227/Bang/2024 Shri Gandhi Bharat Laxman Thus the case is remanded accordingly, in the aforesaid terms. 5. In the result appeal filed by the Assessee, stands allowed for statistical purposes. Order pronounced in the open court on 12.03.2024 during virtual hearing. Sd/- Sd/- Sd/- (Laxmi Prasad Sahu) (N. K. Choudhry) Accountant Member Judicial Member Mini, Sr.PS. Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. 5. Guard File CIT BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai