RAM BAHADUR THAKUR,SUPAUL V. .ITO, WARD-3 (5), SAHARSA

ITA 252/PAT/2024

AI Insights

The case involves Ram Bahadur Thakur, a civil contractor, who appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2015-16. The primary issue arose from a significant discrepancy in the income declared by the assessee and the income assessed by the Assessing Officer, which was substantially higher due to large imports noted in the Export-Import Data. The CIT(Appeals) had dismissed the initial appeal due to the non-appearance of the assessee, leading to the current appeal before the Tribunal. The Tribunal noted the absence of representation for the assessee during the hearing and decided to remit the case back to the CIT(Appeals) to ensure a fair hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 27013 (ITAT-PATNA)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 15-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 143(2)

Judgement Text

" ITA No. 252/PAT/2024 (A.Y. 2015-2016) Ram Bahadur Thakur 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 252/PAT/2024 Assessment Year: 2015-2016 Ram Bahadur Thakur,….………………………Appellant H. No. 25, Lalpur, Bhimnagar, Supaul, Supaul-852338, Bihar [PAN:AFLPT3482K] -Vs.- Income Tax Officer,……………………………...Respondent Ward-3(5), Saharsa Appearances by: N o n e, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: November 28, 2024 Date of pronouncing the order: December 10, 2024 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 17th January, 2024 passed for Assessment Year 2015-16. 2. Brief facts of the case are that the assessee is a Civil Contractor, who filed his return of income declaring total income of Rs.3,26,450/-. The case was selected for limited scrutiny for the ITA No. 252/PAT/2024 (A.Y. 2015-2016) Ram Bahadur Thakur 2 reason that large value of imports shown in the Export-Import Data. Pursuant thereto, notice under section 143(2) of the Act was issued and duly served upon the assessee. In response to the notices, the assessee appeared and filed his submission before the ld. Assessing Officer. After considering the submission of the assessee, ld. Assessing Officer assessed the total income at Rs.48,24,990/-. 3. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) issued notices to the assessee for his compliance but the assessee failed to appear before the ld. CIT(Appeals). Hence, the ld. CIT(Appeals) considering the material available on record dismissed the assessee’s appeal by confirming the addition made by the ld. Assessing Officer. 4. On being aggrieved, the assessee preferred an appeal before the Tribunal and raised various grounds of appeal. 5. None appeared on behalf of the assessee at the time of hearing. 6. It was the submission of the ld. D.R. that the ld. CIT(Appeals) has given sufficient opportunities to the assessee but the assessee failed to appear before the ld. CIT(Appeals). 7. I have heard D.R. the sides and perused the material available on record. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. ITA No. 252/PAT/2024 (A.Y. 2015-2016) Ram Bahadur Thakur 3 CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 10/12/2024. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 10th day of December, 2024 Copies to :(1) Ram Bahadur Thakur, H. No. 25, Lalpur, Bhimnagar, Supaul, Supaul-852338, Bihar, (2) Income Tax Officer, Ward-3(5), Saharsa (3) CIT(Appeal), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "