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Facts
The assessee filed an appeal against the ex-parte order of the CIT(A) for AY 2013-2014. The assessee's AR submitted that the AO passed an assessment order under Section 144 without considering the assessee's reply, and the CIT(A) also passed an ex-parte order.
Held
The Tribunal considered the submissions and noted that the AO had asked for details which the assessee failed to produce. However, giving credence to the AR's statement that a reply was filed but not considered by the AO, the appeal was restored to the AO for de novo assessment.
Key Issues
Whether the assessment order passed under Section 144 without considering the assessee's reply, and a subsequent ex-parte order by CIT(A), warrant a de novo assessment?
Sections Cited
144
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.03.2025 in for the Assessment Year 2013-2014.
Shri Abhishek Bansal, ld.AR appeared on behalf of the assessee and Smt. Madhumita Das, ld. Sr.DR appeared on behalf of the revenue.
It was the submission by the ld. AR that the ld.AO has passed the assessment order u/s.144 of the Act without considering the reply in regard to his claim. In the appellate proceedings, the ld. CIT(A) has also passed the ex-parte order. Therefore, the ld. AR prayed that if one more opportunity is provided so that the assessee would be able to provide all the details before the ld.AO.
In reply, ld. Sr. DR supported the orders of the ld. AO and ld. CIT(A).