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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A) for the Assessment Year 2017-18. The assessee claimed non-compliance due to not being aware of online procedures and being medically unfit.
Held
The Tribunal restored the matter back to the file of the AO for fresh adjudication. This decision was made in the interest of justice, considering the assessee's reasons for non-compliance and the Revenue's lack of objection.
Key Issues
Whether the ex-parte assessment order should be set aside and the matter remanded to the AO for fresh consideration due to the assessee's non-compliance, medical unfitness, and non-consideration of documents.
Sections Cited
147, 144
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Income Tax Appellate Tribunal, ‘J(SMC
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 25/05/2025 passed by ld. CIT(A) for the quantum of assessment passed u/s.147 r.w.s. 144 for the A.Y.2017-18. 2. At the outset, it has been stated that both ld. AO and ld. CIT(A) has passed exparte order and the reason for non- compliance was that assessee was not aware of any online Lallan Singh Manoharlal Pal procedure and secondly, he was medically not fit and was seriously ill. Apart from that he submitted that various documents were although filed however, same have not been considered. Therefore, in the interest of justice, matter should be restored back to the file of the ld. AO.
Ld. DR also does not have any objection.
In view of the aforesaid circumstances and in the interest of justice, the entire issue and the grounds raised before us is remanded back to the file of the ld.AO to decide the issue afresh in accordance with law after giving due opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 21st July, 2025.