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Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI
Before: SHRI KUL BHARAT
O R D E R PER KUL BHARAT, JM:
This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-37, New Delhi, dated 18.11.2019, pertaining to the assessment year 2011-12. The assessee has raised following grounds of appeal:
“1. The ld CIT(A)-37, New Delhi has erred in law to pas the order u/s 250(6) without providing the proper opportunity of being heard. 2. The appellant craves leave to add, alter, amend or vary from the aforesaid grounds of appeal before or at the time of hearing.”
Santosh Aggarwal Vs. ACIT 2. Facts giving rise to the present appeal are that as per ITS/AIR information the assessee during F.Y. 2010-11 had purchased bonds/debentures aggregating to Rs. 30,00,000/- from Rural Electrification Corporation and received credits in form 26A of Rs. 1,22,487/-. It was noticed that the assessee had not filed ITR for A.Y. 2011-12. On the above basis proceedings u/s 147 of the Income-tax Act, 1961 (in short “the Act”) were initiated against the assessee and notice 148 of the Act was issued. The assessee did not appear before the Assessing Officer. Therefore, the Assessing Officer passed best judgment assessment u/s 144 read with section 147 of the Act, assessing income at Rs. 31,22,487/-. It is seen from the record that even before the learned CIT(Appeals) there was no representation on behalf of the assessee. The learned CIT(Appeals) dismissed the appeal by observing that nothing was brought on record to rebut the finding of the AO. Aggrieved against this the assessee is in appeal before the Tribunal.
No one appeared on behalf of the assessee at the hearing. It is seen from the record that before the lower authorities there was no representation on behalf of the assessee. The impugned order has been passed ex parte qua the assessee by the learned CIT(Appeals). Under these circumstances and in the interest of principles of natural justice, I am of the considered view that the assessee should be given an opportunity to represent his case on merit. Therefore, order of the learned
Santosh Aggarwal Vs. ACIT CIT(Appeals) is set aside and matter is restored to the file of the learned CIT(Appeals) to decide the same on merit, after affording reasonable opportunity of being heard to the assessee.
In the result, assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 17th August, 2022.