Praveen Kumar Kamalamma Chikanarasimhaiah, Bangalore V. Income-Tax officer, Ward-2(2)(2), Bengaluru

ITA 284/BANG/2023

AI Insights

This case involves an appeal by the assessee, Praveen Kumar Kamalamma Chikkanarasimhaiah, against an order passed by the National Faceless Appeal Centre (NFAC) under section 250 of the Income-tax Act, 1961, for the assessment year 2017-18. The original assessment was made ex-parte under section 144 of the Act due to the non-participation of the assessee. The NFAC provided multiple opportunities for the assessee to present his case, which were not complied with, allegedly due to the assessee's unfamiliarity with the ITBA portal. The Tribunal found merit in the assessee's argument regarding his lack of familiarity with the ITBA portal and decided to remit the case back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129349 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 20-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 05-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHINI BESAGANNI
• Assessee Lawyers: CHAITANYA V. MUDRABETTU
• Section: 144; 250

Judgement Text

ITA No.284/Bang/2023 Praveen Kumar Kamalamma Chikkanarasimhaiah, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.284/Bang/2023 Assessment Year: 2017-18 Praveen Kumar Kamalamma Chikkanarasimhaiah U 19, Bellibedagu, 10 th Main Road Near Vyalikaval Police Station Palace Guttahalli Bangalore 560 003 Karnataka PAN NO : AMMPK3630Q Vs. ITO Ward 2(2)(2) Bangalore APPELLANT RESPONDENT Appellant by : Shri Chaitanya V. Mudrabettu, A.R. Respondent by : Smt. Priyadarshini Besaganni, D.R. Date of Hearing : 21.06.2023 Date of Pronouncement : 21.06.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC passed u/s 250 of the Income-tax Act,1961 ['the Act' for short] for the assessment year 2017-18 dated 2.2.2023. The assessee has raised various grounds of appeal. 2. There was a delay of 2 days in filing appeal before this Tribunal. The assessee has filed petition accompanied with an affidavit explaining reasons for delay in filing this appeal before this Tribunal. Considering the short delay of 2 days and also the reason explained by the assessee, we condone the delay of 2 days and admit the appeal for adjudication. ITA No.284/Bang/2023 Praveen Kumar Kamalamma Chikkanarasimhaiah, Bangalore Page 2 of 3 3. After hearing both the parties, in this case assessment order has been passed ex-parte u/s 144 of the Act without participation of the assessee on 26.12.2019. The assessee has carried the appeal before NFAC. The NFAC has given an opportunity to the assessee for hearing and the same was not complied by the assessee as below” S.No. Notice issue date (through ITBA) Date of compliance Response of appellant 1. 11.03.2020 20.03.2020 No written submission filed in support of grounds of appeal. No request of adjournment made. 2. 05.08.2020 13.08.2020 3. 29.01.2021 04.02.2021 4. 11.01.2023 and 17.01.2023 and 5. 18.01.2023 25.01.2023 3.1 It was explained before us that assessee was not conversant with ITBA portal and as such assessee was not able to represent the case before NFAC. We find merit in the argument of the assessee’s counsel. Accordingly, in the interest of justice, we remit the entire issue to the file of AO for fresh consideration and at this stage, we refrain from going into the issue raised by the assessee on merit. 4. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 21 st June, 2023 Sd/- (Beena Pillai) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 21 st June, 2023. VG/SPS ITA No.284/Bang/2023 Praveen Kumar Kamalamma Chikkanarasimhaiah, Bangalore Page 3 of 3 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(Judicial) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.