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Facts
The assessee's appeal was filed against an ex-parte order of the Ld. CIT(A) which dismissed the appeal. The assessment order had made additions under Sections 69A and 115BBE of the Act. The assessee sought condonation of delay due to being unaware of the ex-parte order.
Held
The Tribunal condoned the delay in filing the appeal. Observing that the Ld. CIT(A) passed an ex-parte order without hearing the assessee and did not decide all grounds on merits, the matter was remanded.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without providing an opportunity of being heard to the assessee, and whether the matter should be remanded for fresh adjudication on merits.
Sections Cited
69A, 115BBE
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Income Tax Appellate Tribunal, DELHI
ORDER
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 13/03/2023 for the Assessment Year 2017-18.
Brief facts of the case are that, an assessment order came to be passed on 17/12/2019 by computing the income of the Assessee at Rs. 1,51,91,080/- by making addition u/s 69A of the Act r.w. Section 115BBE of the Act. Aggrieved by the assessment order dated 17/12/2019, the Assessee preferred the Appeal before the Ld. CIT(A).
The Ld. CIT(A) vide order dated 13/03/2023, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
There is a delay of 536 days in filing the present Appeal. The Assessee filed application for condonation of delay contending that that Ld. CIT(A) has passed ex-parte order dismissing the Appeal of the Assessee and the Assessee was unaware of passing the order by the Ld. CIT(A) and came to know belatedly which resulted in filing the present Appeal with a delay. For the reason stated in the affidavit in support of condonation of delay, the delay in filing the present Appeal is hereby condoned.
The Ld. Departmental Representative vehemently submitted that the Assessee has not participated in the first appellate proceedings even after issuance of notices, therefore, the Ld. CIT(A) rightly passed the order, which requires no interference at the hands of the Tribunal.
The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.
We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Appeal has been dismissed ex-parte order without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.