ASWATHNARAYANAIAH RATHNAMMA RAAMESH,BANGALORE vs. INCOME-TAX OFFICE, WARD-4(3)(3), BANGALORE

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ITA 800/BANG/2023Status: DisposedITAT Bangalore21 December 2023AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the CIT(A)'s order was ex-parte and not decided on merit, the issue should be remitted back to the CIT(A). The CIT(A) is to adjudicate the matter on merit after giving the assessee an opportunity of being heard and considering the evidence.

What were the facts?

The assessee's appeal was against an ex-parte order by the CIT(A) which confirmed an addition of Rs. 78,85,000/-. The assessee had not represented the case before the CIT(A) despite several notices.

What were the issues?

Whether an ex-parte order by the CIT(A) should be set aside and the matter remitted for fresh adjudication on merit when the assessee was not heard.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI

For Appellant: Shri Kathir P.M, CA
For Respondent: Dr. Nischal .B, Addl. CIT DR

Date of Hearing : 12-12-2023 Date of Pronouncement : 21-12-2023 ORDER

PER MADHUMITA ROY, JUDICIAL MEMBER

1.

The instant appeal filed by the assessee is directed against the order dated 21.08.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 29.12.2018 passed by the ITO, Ward – 5(3)(2), Bangalore u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2016-17. Heard the parties, perused the records.

2.

The assessee was given notices on several occasions by the Ld.CIT(A) but it appears that the assessee did not represent the case before him. Hence ex-parte order confirming the addition of Rs.78,85,000/- u/s. 69A of the Act was confirmed by the First Appellate Authority. As admittedly the order passed by the Ld.CIT(A) is an ex-parte one and the issue was not decided on merit, we for the ends of justice, find it fit and proper to remit the issue to the file of Ld.CIT(A) for adjudication of the same on merit upon giving an opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file at the time of hearing of the matter.

In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 21st December, 2023.

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