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Facts
The assessee appealed an ex-parte order passed by the CIT(A), which arose from an assessment order for AY 2017-18 passed by the ITO under Section 147 read with Section 144B of the Income Tax Act, 1961.
Held
The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back for fresh adjudication. The CIT(A) was directed to grant the assessee an opportunity of being heard, consider all evidence, and pass a reasoned order, including on the maintainability of the original proceedings.
Key Issues
Whether the ex-parte order of the CIT(A) should be set aside and the matter remanded for fresh adjudication after granting the assessee an opportunity of being heard, and whether the maintainability of the original assessment proceedings should also be decided afresh.
Sections Cited
147, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “F” 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. CIT(A) NFAC, Delhi, dated 19.02.2024 arising out of the Assessment Order passed by the ITO, Delhi dated 30.03.2022 under Section 147 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18.
At the time of hearing of the matter the Ld. AR sought for adjournment. However, it appears from the records that the order passed by the Ld. CIT(A) is admittedly an exparte one. Hence, it is found to be more appropriate to send the matter to the file of the Ld. CIT(A) with a direction upon him to consider the issue afresh 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 choose to file at the time of hearing of the matter. The Ld. CIT(A) is further directed to pass a reasoned order also on the point of maintainability of the proceeding as raised by the assessee. It is also made clear that if the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of the issue strictly in accordance with law.
The appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.05.2025