Raj Kishor Prasad Vs Assessment Unit (ITAT Patna)
The Income Tax Appellate Tribunal (ITAT) Patna reviewed an appeal by Raj Kishor Prasad against an order passed by the National Faceless Appeal Centre (CIT(A)) regarding the assessment year 2018-19. The case originated from information received via the INSIGHT portal, suggesting that taxable income had escaped assessment. The Assessing Officer (AO) found that the assessee had neither filed a return under Section 139 nor responded to a notice under Section 148, leading to an addition of ₹1.32 crore as unexplained income under Section 68. The CIT(A) dismissed the appeal solely on procedural grounds, citing non-payment of advance tax as required under Section 249(4)(b), without reviewing the merits of the case.
Before ITAT, the assessee contended that his total income for the year was ₹2.40 lakh—below the taxable limit—justifying the non-filing of returns. Considering the principle of natural justice, ITAT observed that CIT(A) had not properly examined the documents submitted. ITAT remanded the case back to CIT(A), instructing a fresh review based on the assessee’s submissions. The assessee was directed to file necessary applications to justify his claim, and CIT(A) was instructed to reassess the matter in accordance with the law. The appeal was allowed for statistical purposes.
