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Facts
The assessee filed two appeals against separate orders of the CIT(A) confirming additions made by the AO. The assessee contended that the CIT(A) passed ex-parte orders without providing sufficient opportunity of being heard.
Held
The Tribunal observed that the CIT(A) provided opportunities, but the assessee failed to submit required details. However, in the interest of justice, the appeals were restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) erred in passing ex-parte orders without providing adequate opportunity of being heard to the assessee.
Sections Cited
250
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
O R D E R [ PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against the two separate orders of the ld. Commissioner of Income Tax (Appeals)-27, New Delhi [CIT(A) in short], passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) in Appeal No. CIT(A), Delhi-27/1050/2020- 21 and CIT(A)-27/10890/2015-16 for Assessment Years 2020-21 & 670 /Del/2025 Amit Gupta vs. DCIT and 2016-17 respectively. Since, common issues are involved thus, they are disposed off by a single order. 2. At the outset, from the perusal of the orders of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned orders ex-parte without providing sufficient opportunities of being heard to the assessee, thereby confirming the additions made by the AO. The assessee in ground of appeal
No.2 has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard.
3. The Ld. CIT-DR supported the orders of the lower authorities.
4. We have considered the facts of the case and perusal of the order of Ld. CIT(A) clearly shows that the Ld. CIT(A) has provided three opportunities and the assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed off this appeal filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.
5. Under these facts and circumstances and in the interest of justice, both the appeals are restored to the file of the Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving one more opportunities to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A).
Order pronounced in the open court on 13.05.2025.