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Facts
The assessee filed an appeal against an ex-parte assessment order. During the hearing, the assessee's AR submitted an affidavit stating that no notice was received, and requested the case be remitted back to the AO for fresh adjudication.
Held
The Tribunal, considering the affidavit and the absence of objection from the DR, decided to remand the matter back to the AO for fresh adjudication, providing the assessee with sufficient opportunity to be heard and to produce relevant documents.
Key Issues
Whether the assessment order passed ex-parte without proper notice to the assessee should be set aside and remanded back to the AO for fresh adjudication.
Sections Cited
1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY
(निर्धारण वर्ा / Assessment Year : 2012-2013) Vriddhi Power Private Limited, Vs ITO, Ward-2(1), Kolkata H.No.240, Ambazari Layout, Shankar Nagar SO, Nagpur(Urban), Nagpur-440010 PAN No. :AAECM 7218 H (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by Shri Miraj D Shah, AR रधजस्व की ओर से /Revenue by : Shri Sanat Kumar Raha, CIT-DR सुनवाई की तारीख / Date of Hearing : 01/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R
Per Pradip Kumar Choubey, JM :
The assessee has filed the instant appeal against the order dated 31.12.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-2013.
In this appeal, the assessee though challenged the additions made by the Assessing Officer and confirmed by the ld. CIT(A), however, during the course of hearing, the ld.AR submitted that the issue involved in this appeal requires to remit back to the file of ld.AO as the assessee was unable to file the relevant documents in support of its claim as there was no proper compliance during the course of assessment proceedings. In this regard, ld. AR submitted an affidavit stating therein that no notice has been received by the assessee in regard to passing of the assessment order. It has also been requested by the ld. AR that if the issue is restored to the file of ld.AO, then any notice would be issued in relation to the assessment