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Facts
The assessee's appeal was against an order passed by the NFAC, which arose from an Assessment Order passed by the ITO under Section 143(3). The assessee was not represented before the lower authorities, leading to ex-parte orders. The matter relates to cash deposits during demonetization.
Held
The Tribunal condoned the delay in filing the appeal. While acknowledging the assessee's non-representation and the ex-parte nature of the previous orders, the Tribunal found it appropriate to grant a further opportunity for hearing. The issue was set aside to the AO for a reasoned order after hearing the assessee.
Key Issues
Whether the assessee should be granted a further opportunity to present their case before the AO, especially considering the issue relates to demonetization deposits and previous ex-parte orders.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA
The instant appeal filed by the assessee is directed against the order passed by the Ld. NFAC, Delhi dated 14.12.2023 arising out of the Assessment Order dated 28.12.2019 passed by the ITO, Ward, Baramulla under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18.
The appeal is barred by limitation in support of which an application for condonation of delay has duly been filed, explanation whereof seems to be acceptable and thus, the delay is condoned.
Both before the Ld. AO and Ld. CIT(A) the assessee was never represented in spite of notices being issued on very many occasions by both the authorities below and the since no cooperation was made by the assessee, the Ld. AO passed order exparte which was further confirmed by the First Appellate Authority admittedly exparte.
None appeared on behalf of the assessee at the time of call neither any adjournment has been sought for. However, having regard to the issue involved in the matter relates to cash deposit during demonetization, we find it fit and proper to grant a further opportunity of being heard to the assessee in order to get issue heard and decided effectively, the issue be set aside to the file of the Ld. AO. Hence, the appeal is disposed of by remitting the issue to the file of the Ld. AO for passing a reasoned order upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter.
The appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 06.08.2025