RAJ CONSTRUCTION,PATNA V. DCIT/ACIT CIRCLE-6, PATNA

ITA 203/PAT/2024

AI Insights

This case involves Raj Construction appealing against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was dated 06.12.2024 for the Assessment Year 2017-18. The primary contention was that the assessee was not given a proper hearing, and their submissions were not considered adequately, leading to an ex-parte decision by the AO and subsequently by the CIT(A). The case was selected for scrutiny to verify substantial cash deposits during the demonetization period amounting to Rs. 1,60,00,000. The tribunal found merit in the assessee's request for a re-assessment and directed the case to be remanded back to the AO.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472646 (ITAT-PATNA)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 10-01-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 144; 143(3)

Judgement Text

" आयकर अपीलȣय अͬधकरण, पाटना पीठ, पाटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH: PATNA (VIRTUAL HEARING AT KOLKATA) Įी राजपाल यादव, उपाÚय¢ एबं Įी राजेश क ुमार, लेखा सदèय क े सम¢ [Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member ] I.T.A. No. 203/Pat/2024 Assessment Year: 2017-18 Raj Construction (PAN: AALFR 9784 P) Vs. DCIT/ACIT, Circle-6, Patna Appellant / ) अपीलाथȸ ( Respondent / (Ĥ×यथȸ) Date of Hearing / सुनवाई कȧ Ǔतͬथ 23.10.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 20.11.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri A. K. Rastogi, Sr. Advocate Shri Rakesh Kumar, Advocate For the Respondent/ राजèव कȧ ओर से Shri Ajay Kr. Shukla, JCIT Sr. D.R ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 06.12.2024 for AY 2017-18. 2. At the outset, the ld. Counsel for the assessee submitted that the Ld. CIT(A) has passed the order without hearing to the assessee though the submissions were filed but not considered in the correct perspective. The Ld. CIT(A) noted that the assessee has not furnished evidences in support of its contentions and hence dismissed the appeal. The ld. Counsel for the assessee submitted before us that even before the AO the case of the assessee was decided ex-parte when the assessee failed to appear on the various dates of hearing and the order was passed u/s 143(3) of the Act dated 15.12.2019 which 2 I.T.A. No.203/Pat/2024 Assessment Year: 2017-18 Raj Construction should have been passed u/s 144 of the Act. The ld. A.R submitted that the case of the assessee was selected for scrutiny through CASS to verify the cash deposits during demonetization period of Rs. 1,60,00,000/-. The Ld. A.R therefore prayed that the assessee may be given one more opportunity of presenting its case before the AO so that all the evidences could be filed and the case could be decided on merit. 3. The Ld. D.R on the other hand relied on the order of authorities below. The assessee did not make any compliance before both the authorities and therefore the appeal may be dismissed. 4. After hearing the rival contentions and perusing the material on record, we find that the case was decided ex-parte before the AO wherein the AO added Rs. 1,60,00,000/- on account of cash deposited during demonetization period. Similarly, the Ld. CIT(A) decided the issue without affording opportunity of hearing which was requested by the assessee though filed written submissions. Under these facts and circumstances, we are of the view, the ends of justice would be well served if the case of the assessee is restored to the file of the AO . We also direct the assessee to furnish books of account, and other evidences during the set aside assessment proceedings. At this stage we are not commenting the merit of case. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 20th November, 2024 Sd/- Sd/- (Rajpal Yadav /राजपाल यादव) (Rajesh Kumar/राजेश क ुमार) Vice-President/उपाÚय¢ Accountant Member/लेखा सदèय Dated: 20th November, 2024 SM, Sr. PS 3 I.T.A. No.203/Pat/2024 Assessment Year: 2017-18 Raj Construction Copy of the order forwarded to: 1. Appellant- Raj Construction, New Chitragupt Nagar, parwati Path, Kankarbagh, Patna-800020 2. Respondent – DCIT/ACIT, Circle-6, Patna 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "