SHANKAR SINGH,SAMASTIPUR V. ITO, SAMASTIPUR

ITA 372/PAT/2024

AI Insights

The case involves Shankar Singh, the appellant, who contested an order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2017-2018. The primary issue arose because the assessee did not participate in the initial assessment proceedings, leading the Assessing Officer to pass an order under sections 144 and 147 of the Income Tax Act. The CIT(Appeals) also noted the absence of the assessee in subsequent hearings. The ITAT, considering the repeated non-appearance of the assessee but prioritizing 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: [2024] 140 COUNSELVISE.COM (IT) 473176 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 144

Judgement Text

" ITA No. 372/PAT/2024 (A.Y. 2017-2018) Shankar Singh 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member I.T.A. No. 372/PAT/2024 Assessment Year: 2017-2018 Shankar Singh,………………………...…………Appellant M/s. Vikash Agncy, Kothia, Tajpur, Samastipur, Bihar-848130 [PAN:CDAPS7471N] -Vs.- Income Tax Officer,…..………………………...Respondent Samastipur, Ward-3(3), Samastipur, Bihar-848101 Appearances by: N o n e, appeared on behalf of the assessee Shri Ajay Kr. Shukla, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: November 20, 2024 Date of pronouncing the order: December 31, 2024 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- 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 19th February, 2024 passed for Assessment Year 2017-18. ITA No. 372/PAT/2024 (A.Y. 2017-2018) Shankar Singh 2 2. At the outset, ld. D.R. brought to our 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. We 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, we are 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, we 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. 372/PAT/2024 (A.Y. 2017-2018) Shankar Singh 3 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 31/12/2024. Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 31st day of December, 2024 Copies to :(1) Shankar Singh, M/s. Vikash Agncy, Kothia, Tajpur, Samastipur, Bihar-848130 (2) Income Tax Officer, Samastipur, Ward-3(3), Samastipur, Bihar-848101 (3) Commissioner of Income Tax (Appeals); National Faceless Appeal Centre (NFAC), Delhi; (4) CIT - , Patna; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "