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Facts
The assessee filed an appeal against the CIT(A)/NFAC's order which affirmed the Assessing Officer's additions. The appeal was proceeded ex-parte as the assessee did not appear.
Held
The Tribunal noted that the CIT(A)/NFAC failed to frame points of determination and provide a detailed discussion. In the interest of justice, the appeal was restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the CIT(A)/NFAC properly adjudicated the appeal without framing points of determination? Whether the appeal should be restored to the CIT(A)/NFAC for fresh adjudication?
Sections Cited
147, 144, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Asstt. Year : 2017-18 Atul Agarwal, Vs Income Tax Officer, 282, Boundary Road, Civil Lines, Ward-1(1), Meerut, Uttar Pradesh-250001 Meerut, Uttar Pradesh-250002 (APPELLANT) (RESPONDENT) PAN No. AEWPA0627H Assessee by : None Revenue by : Sh. Rajesh Tiwari, Sr. DR Date of Hearing: 21.05.2025 Date of Pronouncement: 21.05.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023–24/1057865633(1) dated 10.11.2023, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC affirming the Assessing Officer’s action making the corresponding disallowances/additions herein has failed to ensure as compliance to section 250(6) of the Act
Mr. Rajesh Tiwari vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case and therefore, his instant appeal deserves to be dismissed.
Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.