Loading judgment…
Facts
The Assessee's appeal was filed against an ex-parte order passed by the National Faceless Appeal Center. The Assessee claimed the ex-parte order was due to inadvertent mistake, lack of knowledge, and miscommunication from their consultant, leading to their unrepresentation.
Held
The Tribunal acknowledged that the authorities below passed ex-parte orders due to the Assessee's failure to file relevant replies or documents. Considering the peculiar facts and the need for proper adjudication, the Tribunal remanded the case to the Assessing Officer for a fresh decision.
Key Issues
Whether the Assessee should be granted another opportunity to present their case after an ex-parte order was passed due to alleged inadvertent errors and miscommunication.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 22.02.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2011-12.
Admittedly, both the authorities below have passed the respective orders as ex-parte, specifically in the absence of relevant reply/documents, which the Assessee failed to file. The Assessee has claimed that due to inadvertent and bonafide mistake and lack of knowledge and mis-communication from his consultant, the Assessee remained unrepresented and therefore, in the interest of justice, may be by putting any condition, one opportunity may be given to the Assessee.
On the contrary, the Ld. D.R. refuted the claim of the Assessee.
Thus, considering the peculiar facts and circumstances specifically the quantum of addition and the issue involved which remained to be adjudicated in its right perspective and proper manner, this Court for just and proper decision of the case and substantial justice, is inclined to remand the instant case to the file of the Assessing Officer (AO), as an exception case. Thus, the case is remanded to the file of the AO for decision afresh; suffice to say by affording reasonable opportunity of being heard to the Assessee.
The Assessee is also directed to file the relevant documents/reply, as would be essentially required by the AO for proper and just decision of the case. In case of subsequent default, the Assessee shall not be entitled for any leniency.
In the result, the appeal filed by the Assessee stands allowed for statistical purposes.
Order pronounced in the open court on 21.05.2025.