SARVJEET KAUR,NOIDA vs. ITO,WARD- 3(3), NOIDA

This appeal by the assessee is directed against an ex-prate order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 30.12.2024, for assessment year 2011-12.

Shri Chaman Singh, appearing on behalf of the assessee submits that this appeal by the assessee is against an ex-parte order passed by CIT(A). He further submitted that even the assessment order was passed u/s. 144 of the Income Tax (AY 2011-12) Act,1961(hereinafter referred to as ‘the Act’). He explained that the assessee failed to appear before the Assessing Officer (AO) due to severe health issues, including high blood pressure, depression, diabetes etc. As regards non appearance before the CIT(A), he submitted that on one occasion the AR of assessee appeared before the CIT(A) and prayed for some time to file reply. Thereafter, the AR of the assessee failed to make submissions before the CIT(A). The assessee was absolutely unaware of the proceedings before the First Appellate Authority as the AR of the assessee never informed the assessee about proceedings before the CIT(A). He prayed for an opportunity to make submissions before the lower authorities. He submitted that the assessee has prima facie good case in her favour and balance of convenience is also favour of the assessee.

Per contra, Shri Manoj Kumar representing the department vehemently defended the impugned order and prayed for dismissing appeal of assessee. The ld. DR submits that the assessee is recalcitrant. The assessee neither cooperated during assessment proceedings nor during First Appellate proceedings.

Both sides heard, orders of the authorities below examined. The assessment order dated 28.12.2018 has been passed by the AO after invoking provisions of section 144 of the Act, as there was no response to the notice issued u/s. 148 and subsequent notices u/s. 142(1) of the Act from the assessee. Against the said assessment order, the assessee filed appeal before the CIT(A). In First Appellate proceedings the CIT(A) issued six notices i.e. on 20.01.2021, 09.05.2023, 13.07.2023, 19.08.2024, 24.10.2024 and 19.11.2024. Except in response to the notice dated 09.05.2023 none appeared on behalf of the assessee. Even in response to notice dated 09.05.2023, the AR of the assessee made no submissions and only prayed for time. Thus, no effective representation was made on behalf of (AY 2011-12) the assessee even in First Appellate proceedings. The CIT(A) dismissed appeal of the assessee ex-parte. Considering entire facts of the case, without commenting on merits of addition, I deem it appropriate to restore the matter to AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The assessee is directed to respond to the notice(s) issued by the AO, without fail.