PANNALAL BHANSALI, ASSAM V. DCIT/ACIT, CIRCLE-03 , CIT-2

ITA 25/GTY/2022

AI Insights

The case involves Pannalal Bhansali, the appellant, contesting an order from the National Faceless Appeal Centre (CIT) under section 250 of the Income Tax Act for the assessment year 2017-18. The primary contention was that the CIT(A) had decided the appeal without considering the submissions and documents provided by the assessee, which were uploaded on the income tax web portal. The assessee, represented by Shri Mayank Patwari, FCA, argued that this oversight led to a decision that did not reflect the merits of the case. The respondent, represented by Shri N.T. Sherpa, JCIT, did not contest this procedural oversight. The Tribunal, acknowledging the procedural error, restored the appeal to the AO for a decision based on the merits, emphasizing the need for a fair hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 108578 (ITAT-GUWAHATI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 29-11-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 09-08-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

1 ITA No. 25/GTY/2022 Pannalal Bhansali AY 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, (VIRTUAL HEARING AT KOLKATA) [BEFORE RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER] ITA No. 25/GTY/2022 Assessment Year: 2017-18 Pannalal Bhansali G.S. Road, Sreenagar, Guwahati, Assam-781001. (PAN: AGHPB 7667 H) Vs. DCIT/ACIT, Circle-03, Guwahati Appellant Respondent Date of Hearing 30.11.2022 Date of Pronouncement 14.12.2022 For the Appellant Shri Mayank Patwari, FCA For the Respondent Shri N.T. Sherpa, JCIT ORDER PER SONJOY SARMA, JM: The present appeal has been preferred by the assessee against the order dated 20.06.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(A) has decided the appeal of the assessee without considering the submission made by the assessee and he did not consider the various documents filed by the assessee in support of its claim and pass the impugned order. Although all such documents were submitted by the assessee on the income tax web portal. The ld. Counsel submitted that assessee’s submission were not considered by the ld. CIT(A), therefore, this appeal of the assessee was not decided on merits of the case before the ld. CIT(A). The ld. Counsel for the assessee prayed before the bench that the assessee may kindly be given one more opportunity to defend its case on the merits of the case before the ld. AO by restoring this appeal to the file of ld. AO. 2 ITA No. 25/GTY/2022 Pannalal Bhansali AY 2017-18 3. After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided without considering the submission on papers, although those were submitted by the assessee at the time of hearing before the authorities below in income tax web portal and in the interest of justice and fairplay, the assessee deserves to be given one more opportunity to defend its case before the AO on merits. Accordingly we restore the appeal to the file of the AO with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. Simultaneously, we also direct the assessee to cooperate in the disposal of this appeal. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 14.12.2022 Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated:14.12.2022 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant– Pannalal Bhansali. 2. Respondent – DCIT/ACIT, Circular-03, Guwahati. 3. CIT(A), 4. CIT , 5. DR, ITAT, True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata