LALO KAMAT,SAHARSA V. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

ITA 2/PAT/2025

AI Insights

The case involves Lalo Kamat, the appellant, who did not file a return of income for the Assessment Year 2018-19. Following information received through an insight portal, an order under section 148A(d) of the Income Tax Act was passed, leading to a notice under section 148 due to substantial transactions reported. The assessee failed to respond to notices under sections 142(1) and 148, resulting in the addition of Rs. 14,68,57,000 to his income. The appeal to the Commissioner of Income Tax (Appeals) was dismissed due to non-response, prompting the appeal to the Tribunal. The Tribunal found that the assessments were made without adequate opportunity for the assessee to present his case, leading to the decision to remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711346 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 148; 142(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH: PATNA VIRTUAL HEARING IN KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 2/PAT/2025 Assessment Year: 2018-19 Lalo Kamat (PAN: EPFPK 0599 C) Vs. PCIT, Bhagalpur Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 09.07.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 22.07.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Sh. R. K. Santhalia, Advocate For the revenue / राजèव कȧ ओर से Sh. Ashwani Kr. Singhal, JCIT Printed from counselvise.com 2 I.T.A. No. 2/Pat/2025 Assessment Years: 2018-19 Lalo Kamat ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against order of Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. PCIT] dated 10.12.2024 for AY 2018-19. 2. Brief facts of the case of the assessee are that the assessee did not file return of income for AY 2018-19. On the information received from insight portal an order u/s 148A(d) was passed. Subsequently the notice u/s 148 was issued as the information received that the assessee has carried out huge transaction during the year under consideration. However, the assessee did not file return of income. In response to the notice u/s 142(1) of the Act, no response has been submitted from the side of the assessee, as a result of which addition on account of cash deposits in current account i.e. an amount of Rs. 14,68,57,000/- has been added to the income of the assessee. 3. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as there was no response. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 4. The Ld. A.R by filing several documentary evidences before this Tribunal has prayed that the assessee has been given an opportunity to place his case before the AO as the order passed by the AO confirmed by the Ld. CIT(A) are an ex-parte order. 5. The Ld. D.R did not raise any objection in remitting the appeal back to the file of AO. 6. Upon hearing the submission of the counsel of the respective parties, we have perused the order of lower authorities and there is no denying to this fact that assessment was done when there was no response from the side of the assessee and the Ld. CIT(A) has also confirmed the order of AO on the same ground. Considering the prayer of the Printed from counselvise.com 3 I.T.A. No. 2/Pat/2025 Assessment Years: 2018-19 Lalo Kamat assessee, going over the order passed by the lower authorities and for the interest of justice, we are inclined to restore the appeal of the assessee to the file of AO with a direction to pass a fresh order after affording an opportunity to hear the assessee. Accordingly order passed by lower authorities are hereby set aside. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order is pronounced in the open court on 22nd July, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 22nd July, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Lalo Kamat, C/o, Lalan Fruits Supplier, Sonbarsa, Ward no. 07, Disti- Saharsa (Bihar)-852129 2. Respondent – PCIT, Bhagalpur 3. DR, Patna Bench, Patna True Copy By Order Sr.Ps/Assistant Registrar ITAT, Patna Bench, Patna Printed from counselvise.com "