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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) which confirmed the assessment order passed under Section 147 of the Income-tax Act. The assessee had raised several grounds of appeal.
Held
The Tribunal found that the NFAC (likely referring to the CIT(A) or a similar appellate authority) had decided the issue ex parte without providing an independent finding. Therefore, to ensure justice and fairplay, the appeal was restored to the NFAC for de novo adjudication.
Key Issues
Whether the appellate authority was justified in passing an exparte order without independent findings, and if the assessment order should be confirmed on law and facts.
Sections Cited
147, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR U.S.
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2018-19, arises out of the order of the Commissioner of Income Tax (Appeals)-29, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 10557/2017-18 dated 13.01.2025 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 07.03.2023 by the Assessing Officer, DCIT, Central Circle-28, New Delhi (hereinafter referred to as ‘ld. AO’).
Though the assessee had raised several grounds of appeal before us, the only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in passing an exparte order by confirming the assessment order both on law as well as on facts.
We have heard the rival submissions and perused the materials 3. available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC had decided the issue ex parte without giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes. The assessee is entitled to furnish fresh evidences and raise additional grounds, if any, in support of its contentions.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 14/05/2025.