SMT. KANCHAN KISHORE JHAM,NAGPUR V. INCOME TAX OFFICER WARD 4(2), NAGPUR

ITA 92/NAG/2025

AI Insights

The case involves Smt. Kanchan Kishore Jham, the Appellant, challenging an order from the Commissioner of Income Tax (Appeals), which set aside an assessment order and directed a de-novo assessment regarding short term capital gains for the assessment year 2009-10. The Commissioner had also included directions for provisional attachment of property and treating transactions as unexplained if the Assessee remained non-cooperative. The Appellant did not press several grounds of appeal, leading to their dismissal. The tribunal's decision focused on clarifying the application of the Commissioner's directions, emphasizing that they are conditional upon the Assessee's non-compliance.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653149 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANAND NAGRALE; LD
• Assessee Lawyers: MRUDULA BHUSARI; LD
• Keywords: Set aside; Recovery proceedings
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SMC MATTER ITA no.92/Nag./2025 (Assessment Year : 2009–10) Smt. Kanchan Kishore Jham 12, Wholesale Cloth Market Gandhibagh, Nagpur 440 003 PAN – ACCPJ1529R ……………. Appellant v/s Income Tax Officer Ward–4(2), Nagpur ……………. Respondent Assessee by : Ms. Mrudula Bhusari, Ld.ADv Revenue by : Shri Anand Nagrale, Ld DR Date of Hearing – 19/06/2025 Date of Order – 19/06/2025 O R D E R The present appeal has been filed by the Assessee challenging the impugned order dated 24/12/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [for short “ld. Commissioner )”] for the assessment year 2009–10. 2 Smt. Kanchan Kishore Jham ITA no.92/Nag./2025 2. During the course of hearing, the learned counsel for the Assessee did not press grounds no.1, 3 and 4. Consequently, these grounds are dismissed as “not pressed”. 3. Coming to ground no. 2, it is observed that though, the ld. Commissioner has set aside the assessment order dated 16/03/2015, under section 144 r/w section 147 of the Income Tax Act, 1961 (for short \"the Act\") and directed the Assessing Officer to verify the issue of short term capital gain of ₹ 28,83,862/- earned during the financial year 2008–09 and pass the assessment order de-novo. 4. The Ld. Commissioner in Para–4.3 of the impugned order, has also given following directions:– “4.3 …….. In case, the appellant remains non-cooperative during these proceedings also, the AO may proceed to treat the above transactions as unexplained as per law and determine the tax demand applying the correct rates of tax. The AO is also directed to initiate recovery proceedings by provisionally attaching the property of the appellant as per due legal procedure to protect the interest of the revenue. Thus, the case of the appellant is set aside to the file of the AO for de-novo consideration.” 5. This Court observe that the Ld. Commissioner has made the observations under specific facts and circumstances, as the assessee before the Assessing Officer remained non–compliant and failed to file the relevant submissions and/or documents. Whatever it may be, the Ld. Commissioner has given direction in hypothesis 3 Smt. Kanchan Kishore Jham ITA no.92/Nag./2025 situation, which would only be applicable, on committing default by the Assessee but not otherwise. Therefore, this Court is of the considered view that the directions would be applicable, only on committing default if any by the Assessee but not otherwise. Thus, the appeal filed by the Assessee is disposed of in the said terms/ clarification, for the limited purpose only. 6. In the result, appeal filed by the Assessee is disposed off with the aforesaid clarification. Order pronounced in the open Court on 19/06/2025 Sd/- Sd/- N.K. CHOUDHRY JUDICIAL MEMBER NAGPUR, DATED: 19/06/2025 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur "