Parmanand Nagwani Vs ITO (ITAT Jabalpur)
CIT(A) Cannot Dismiss Appeals Summarily – ITAT Jabalpur Restores Three Years’ Cases for Fresh Adjudication
Tribunal dealt with dismissal of appeals for non-prosecution by CIT(A).
Assessee had not originally filed returns. After notices u/s 148, he filed returns, but AO completed assessments u/s 143(3) r.w.s. 147/144B making additions. Appeals filed before CIT(A) were dismissed ex parte for want of prosecution.
Before Tribunal, Assessee argued that CIT(A) neither gave adequate opportunity nor passed a speaking order as mandated u/s 250(6), which requires determination of points, decision & reasons. Revenue did not object to remand.
Tribunal held that CIT(A) acted mechanically in dismissing appeals & failed to adjudicate on merits. Accordingly, orders of CIT(A) were set aside & matters restored to AO for de novo assessment after giving reasonable opportunity.
FULL TEXT OF THE ORDER OF ITAT JABALPUR
(A) These three appeals have been filed by the assessee for assessment years 2013-14, 15-16 & 16-17 against impugned appellate orders dated 30/04/2024, DIN & Order No.ITBA/NFAC/S/250/2024-25/1064481119(1), dated 09/05/204 DIN & Order No.ITBA/NFAC /S/250/2024-25/1064769576(1) and dated 30/04/2024, DIN & Order No.ITBA/NFAC/S/250/2024-25/1064481168(1) respectively of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that for the years under consideration, the assessee had not filed his return of income. The Assessing Officer issued notice u/s 148 of the Act and required the assessee to file his return of income. In response to the notice u/s 148, the assessee filed his return of income. The Assessing Officer passed assessment order under section 143(3) read with section 147/144B of the Act and made additions in all the assessment years. The Assessing Officer issued notice of demand under section 156 of the Act. Being aggrieved, the assessee filed appeals in the office of learned CIT(A). Vide impugned appellate orders, the assessee’s appeals were dismissed by the learned CIT(A) for want of prosecution. The orders of learned CIT(A) were passed ex-parte qua the appellant assessee.
