Question And Answer
Subject: Ex-party 147 order 144
Querist: Ramachandra Rao k
Answered by:
Tags: ,
Date: March 24, 2024
Query asked by Ramachandra Rao k

Good evening

What is the course of action to undo the ex-party assessment u/s 147 rws 144 done by faceless assessment unit.

After remand or set aside by CIT (A), where the jurisdiction will fall for reassessment? Ie., jurisdictional ITO or faceless unit.

For stay of demand whether certain payment of 20% is mandatory in the first appeal. When the assessee has no fin capacity to pay , then what is the recourse.

Is there any favorable possibility incase

a. Business closed

b. Issue is 6 years old record not readily available.


Regards to team of experts






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Answer given by

If the ex parte order is passed without giving any reasonable opportunity of hearing , the assessee can file writ before the High Court . The assessment will be faceless unit unless it is search and seizure matter . The payment of 20% of tax in dispute is not mandatory . It is the duty of the assessee to produce the relevant documents in support of the return . In Kachwala Gems v. Jt. CIT (2006) 206 CTR 585/(2007) 288 ITR 10/158 Taxman 71/196 Taxation 738/AIR 2007 SC 487 (SC) the Court held that even though there is always a certain degree of guess work in a best judgment assessment, the authority should try to make an honest and fair estimate of the income and should not act totally arbitrarily.

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