M/S GARIB NIWAZ TRADERS,JALGAON vs. INCOME TAX OFFICER, WARD-2(2), JALGAON, JALGAON

ITA 474/PUN/2023Status: DisposedITAT Pune09 June 2023AY 2017-183 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since both the assessment and the first appellate orders were passed ex parte, it would be just and fair to set aside the impugned order. The matter was remitted to the Assessing Officer for a fresh assessment after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was filed 54 days late, and the assessment order and the first appellate order were passed ex parte due to the assessee's absence. The Tribunal condoned the delay in filing the appeal.

What were the issues?

Whether the ex parte assessment and appellate orders passed without affording a reasonable opportunity of hearing to the assessee are sustainable. The issue of delay in filing the appeal was also considered.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Gurmel Singh

आदेश / ORDER

PER R.S. SYAL, VP:

This appeal by the assessee arises out of the ex parte order dated 28-12-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18.

The appeal is time barred by 54 days. The assessee has filed an affidavit explaining the reasons for the delay. I am satisfied with the reasons so stated. The delay is condoned and the appeal is admitted for disposal on merits.

I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee.

It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.13,87,920/-.

The ld. CIT(A) also passed the ex parte in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his point of view in the fresh assessment.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 09th June, 2023.

Recent GST High Court judgments

Search GST case law →