Loading judgment…
Facts
The assessee, an NRI, failed to appear before the AO due to communication issues and alleged filing of Form 35A in the wrong jurisdiction. The assessment was made ex parte, and the DRP followed suit.
Held
The Tribunal restored the matter to the AO, allowing the assessee adequate opportunity to be heard and present necessary documents. The appeal was allowed for statistical purposes.
Key Issues
Whether the ex parte assessment made due to communication issues and incorrect filing jurisdiction should be set aside and restored to the AO for a fresh hearing.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,
Before: SHRI VIJAY PAL RAO, & SHRI NAVEEN CHANDRA
This appeal by the assessee is directed against the order of the ld.
CIT (DRP-1), Mumbai - 2 dated 18.10.2024 for A.Y 2016-17.
At the very outset, the ld counsel of the assessee submitted that the assessment has been made ex parte and the ld. DRP has followed suit. The ld AR stated that the assessee is an NRI and not filing return in India and therefore there was a communication issues on receipts of notices which prevented him from presenting his case before the AO.
Further the ld DRP held the assessee Form 35A as not filed as it was filed in wrong jurisdiction at Mumbai. It was prayed for restoring the matter to the AO.
Per contra, the ld. DR relied upon the orders of the authorities below.
We have heard the rival submissions and have perused the relevant material on record. In view of the above facts and circumstances and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the ld. AO to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. allowed for statistical purposes. Order pronounced in open court on 29.05.2025. Sd/- Sd/-
[VIJAY PAL RAO] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 29th MAY, 2025.
VL/