BULLOCK CART WORKERS DEVELOPMENT ASSCIATION,VILLUPURAM vs. DCIT, EXEMPTIONS,, CHENNAI

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ITA 2542/CHNY/2024Status: DisposedITAT Chennai05 February 2025AY 2020-21Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the grounds of appeal were indeed filed by the assessee, as evidenced by the paper book. Therefore, the ex-parte order was based on a wrong assumption of fact.

What were the facts?

The assessee preferred an appeal against an ex-parte order passed by the Ld. CIT(A). The grievance was that the order was passed without considering the merits of the case, as the Ld. CIT(A) wrongly assumed the assessee had not filed the grounds of appeal.

What were the issues?

Whether the Ld. CIT(A) erred in passing an ex-parte order without adjudicating on the merits of the appeal, based on a mistaken belief that the grounds of appeal were not filed?

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

Hearing: 24.12.2024Pronounced: 05.02.2025

आदेश / O R D E R PER ABY T. VARKEY, JM:

1.

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC (in short “Ld.CIT (A)"), Delhi, dated 10.11.2023 for assessment year (in short “AY") 2020- 21.

2.

The main grievance of the assessee is against action of the Ld.CIT(A) passing exparte order without going into the merits of the case and for doing so, has blamed the assessee for not filing the grounds of appeal.

However, according to the Ld. AR, assessee had in fact filed the grounds of appeal and for buttressing this aspect, invited our attention to page one of paper book wherein the copy of “ Screen shot showing Grounds of Appeal filed along with Form No.35 with the file name “Final …_11zon.pdf(3.08 MB)’ which appears under the heading ‘Attachments’ and also he took us to the page 2 to 29 of paper book which shows “Statement of Facts and Grounds of Appeals uploaded along with Form No.35 and other documents, in support of the appeal, which appears under the heading ‘Attachments’ in the e- filing portal of the Income Tax department”. Thus we note that the premise on which the Ld.CIT(A) has passed the impugned order exparte was erroneous being on wrong assumption of fact that assessee didn’t file the grounds of appeals, In such circumstances, for the ends of justice and fair play, we set aside the impugned order of the Ld.CIT(A) and restore and appeal back to the file of the Ld.CIT(A) with a direction to decide the appeal on merits after hearing the assessee as mandated under sub- section (6) of section 250 of the Income Tax Act, 1961.. The assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(A) and the Ld.CIT(A) is directed to decide the issue as per sub-section (6) of sec.250 of the Income Tax Act, 1961, in accordance to law.

Order pronounced on the 05th day of February, 2025 in Chennai.

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