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Facts
The assessee challenged an order passed by the CIT(A) for AY 2011-12. The original assessment order under section 144 was passed ex-parte. The assessee's grievance was related to non-verification of details and the best judgment assessment.
Held
The Tribunal found that the CIT(A) had passed a well-reasoned order by directing a fresh assessment after giving the assessee an adequate opportunity. Therefore, the Tribunal dismissed the assessee's appeal.
Key Issues
Whether the CIT(A) erred in directing a fresh assessment due to the ex-parte nature of the original assessment and lack of verification of details.
Sections Cited
250, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: SHRI SANDEEP GOSAIN & SHRI OM PRAKASH KANT
Date of Hearing 19.08.2025 Date of Pronouncement 22.09.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.:
The present appeal has been filed by the assessee challenging the impugned order dt. 16.01.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2011-12.
None appeared on behalf of the assessee nor his representative when the case was called. Contra, Ld. DR present in the court is ready with the arguments. Therefore, we have decided to proceed with the hearing of the case ex- parte.
After having heard Ld. DR and perusal of the entire records placed before us, we noticed that an ex-party order of assessment was passed under section 144 of the Act on 30th November 2016. However, the said order was challenged by the assessee and the main grievance of the assessee related to non-verification of details and passing of best judgement assessment order. Therefore, after analysing the entire facts of the present case Ld. CIT(A) concluded that the order of assessment was passed ex parte and therefore details submitted by the assessee could not be verified, under these circumstances the AO was directed to make afresh assessment after giving adequate opportunity to the assessee and complying with all extent rules and provisions and following the principle of natural justice.
In our view the order passed by Ld. CIT(A) is a well reasoned order and no new facts or circumstances have been placed before us in order to controvert or rebut the findings recorded by Ld. CIT(A). Therefore we find no reasons to interfere into or to deviate from the well reasoned findings so recorded by Ld.CIT(A). Therefore we dismiss the grounds raised by the assessee and uphold the orders passed by Ld. CIT(A) by dismissing the appeal filed by the assessee.
Order pronounced in the open court on 22/09/2025