SANJEEV KUMAR,GAYA V. ITO WARD- 3 (2), GAYA

ITA 144/PAT/2023

AI Insights

The case involves Sanjeev Kumar, the appellant, who contested an order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre (NFAC), Delhi, concerning the Assessment Year 2016-2017. The Income Tax Officer had initially assessed Sanjeev Kumar's total income at Rs.24,39,360 under section 143(3) of the Income Tax Act, due to non-participation in the assessment proceedings. Both the CIT(Appeals) and the ITAT noted the absence of the assessee in the proceedings. The ITAT, considering the principles of natural justice, decided to remit the case back to the CIT(Appeals) for a fresh hearing, cautioning the assessee to cooperate in future proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473214 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

" ITA No. 144/PAT/2023 (A.Y. 2016-2017) Sanjeev 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. 144/PAT/2023 Assessment Year: 2016-2017 Sanjeev Kumar,……………………..……..……Appellant Rang Bahadur Road, Gaya, Bihar-823001 [PAN:AGOPK1856A] -Vs.- Income Tax Officer,…………………………...Respondent Ward-3(2), Gaya, National Faceless Appeal Centre (NFAC), 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 02, 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 22nd March, 2023 passed for Assessment Year 2016-17. ITA No. 144/PAT/2023 (A.Y. 2016-2017) Sanjeev 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 143(3) of the Act assessing the total income at Rs.24,39,360/-. 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. 144/PAT/2023 (A.Y. 2016-2017) Sanjeev 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) Sanjeev Kumar, Rang Bahadur Road, Gaya, Bihar-823001 (2) Income Tax Officer, Ward-3(2), Gaya, National Faceless Appeal Centre (NFAC), 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. "