RATAN KUMAR,RANCHI V. ITO, WARD 6(5), PATNA

ITA 508/PAT/2024

AI Insights

The case involves Ratan Kumar, the appellant, who did not participate in the assessment proceedings for the Assessment Year 2011-2012, leading to an ex parte order under sections 144 and 147 of the Income Tax Act by the Assessing Officer. The appellant also failed to appear before the CIT(Appeals) and the ITAT despite being given multiple opportunities and notices. The Departmental Representative urged the Tribunal to uphold the revenue authorities' decisions due to the non-cooperation of the assessee. However, the ITAT decided to set aside the CIT(Appeals)'s order and remand the case back to ensure adherence to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473171 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 147; 144

Judgement Text

" ITA No. 508/PAT/2024 (A.Y. 2011-2012) Ratan Kumar 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. 508/PAT/2024 Assessment Year: 2011-2012 Ratan Kumar,……………….…..……..……Appellant Vishwa Giri Apartment, Jora Talab, Bariatu Road, Bariatu, Ranchi-834009, Jharkhand [PAN:AZZPK3775C] -Vs.- Income Tax Officer,……….….…………...Respondent Ward-6(5), Patna, Lok Nayak Bhawan, 3rd Floor, Fraser Road, Patna-800001, Bihar 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: December 10, 2024 Date of pronouncing the order: January 31, 2025 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 21st June, 2024 passed for Assessment Year 2011-12. ITA No. 508/PAT/2024 (A.Y. 2011-2012) Ratan Kumar 2 2. At the outset, ld. D.R. brought to my notice that the assessee did not participate during the assessment proceedings. Therefore, the ld. Assessing Officer passed the assessment order under section 144 read with section 147 of the Act. Thereafter the assessee preferred an appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) has given many opportunities to the assessee and the assessee neither filed written submission nor any evidence before the ld. CIT(Appeals). He further submitted that before the ITAT, inspite of service of notice, the assessee did not turn up to substantiate his case before the Tribunal. Therefore, he pleaded to uphold the orders passed by the revenue authorities. 3. I have heard the ld. D.R. and perused the material available on record. It is an admitted fact that the assessee neither appeared before the ld. Assessing Officer nor before the ld. CIT(Appeals). The assessee did not appear before the Tribunal. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. 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. ITA No. 508/PAT/2024 (A.Y. 2011-2012) Ratan Kumar 3 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 31/01/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 31st day of January, 2025 Copies to :(1) Ratan Kumar, Vishwa Giri Apartment, Jora Talab, Bariatu Road, Bariatu, Ranchi-834009, Jharkhand (2) Income Tax Officer, Ward-6(5), Patna, Lok Nayak Bhawan, 3rd Floor, Fraser Road, Patna-800001, Bihar; (3) CIT(Appeals), NFAC, Delhi (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "