PRITI KAILASH VYAS,AMRAVATI V. ITO WARD -5, AMRAVATI

ITA 77/NAG/2025

AI Insights

The case involves an appeal by the assessee, Priti Kailash Vyas, against the order of the Ld. ADDL/JCIT (Appeals), Panaji, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2014-15. The Ld. Commissioner had dismissed the appeal ex-parte due to non-compliance by the assessee with the notices issued. The assessee claimed unawareness of these notices and requested a final opportunity to substantiate her claims. The court, considering the circumstances and the need for substantial justice, decided to remand the case for a fresh decision, emphasizing the importance of compliance and the provision of a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652915 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANAND NAGRALE; LD.
• Assessee Lawyers: SAKET MEHTA; LD
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.A.No. 77/NAG/2025 (Assessment Year 2014-15) Priti Kailash Vyas, Opp. Neelam Hotel, Badnera Road, Amravati– 444 605 PAN : ARAPV 8629 H vs. ITO, Ward–5, Amravati. (Appellant) (Respondent) For Assessee : Shri Saket Mehta, Ld. CA For Revenue : Shri Anand Nagrale, Ld. Sr.DR Date of Hearing : 16.06.2025 Date of Pronouncement : 16.06.2025 ORDER This appeal has been preferred by the assessee against the order dated 19/12/2024 impugned herein passed by the Ld. ADDL/JCIT (Appeals), Panaji [in short, “Ld. Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2014-15. 2 ITA.No.77/NAG/2025 2. In the instant case, the Ld. Commissioner in the appellate proceedings carried out u/sec. 250 of the Act, issued 03 notices as mentioned in para 4 of the impugned order, however, the Assessee eventually made no compliance and, therefore, the Ld. Commissioner on the basis of the material available on record and in the constrained circumstances, decided the appeal of the assessee as ex–parte and consequently dismissed the appeal of the assessee and affirmed the additions made by the A.O. 3. The Assessee before this Court has submitted that assessee was unaware of the notices issued by the Ld. Commissioner and, therefore, lenient view may be taken and one last and final opportunity may be provided to the assessee, so that assessee can substantiate his claim. 4. On the contrary, ld. DR refuted the claim of the assessee. 5. Heard the parties at length and perused the material on record. Admittedly, the issue remained to be adjudicated in its right perspective and proper manner, specifically in the absence of documentary evidence, which the assessee has failed to file and, therefore, Ld. Commissioner by observing that the assessee utterly failed to explain the nature and source of the amount of `6,25,000/– as well as assessee has not adduced any clinching documentary evidence in support of his contention and also failed to offer any explanation in this regard, affirmed the additions made by the A.O. 6. Thus, considering the peculiar facts and circumstances of the case in totality as mentioned above, this Court, for just and proper decision of the case and substantial justice, is inclined to remand the instant case to the file of the Ld. Commissioner for decision afresh, however subject to deposit of token cost of ` 1,100/– 3 ITA.No.77/NAG/2025 (Rupees one thousand and one hundred only), so that the Assessee would become more vigilant in future, to be deposited in the High Court Legal Services Authority Bench at Nagpur within 15 days from the date of this order. Suffice to say the ld. Commissioner shall provide reasonable opportunity of being heard to the assessee. 7. The Assessee is also directed to comply with the notices to be issued by the Ld. Commissioner and to file the relevant documents and/or submissions which would be essentially required Thus, the case is remanded to the file of the Ld. Commissioner accordingly. Appeal of the assessee stand allowed for statistical purposes. 8. In the result, appeal of the Assessee stands allowed for statistical purposes. Order pronounced in the open Court on 18.06.2025. /- Sd/- (Narender Kumar Choudhry) Judicial Member vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Nagpur concerned. 4. D.R. ITAT, Nagpur Bench, Nagpur. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Nagpur Bench. "