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Facts
The assessee filed an appeal against an order of the Addl./JCIT(A) for assessment year 2017-2018. The assessee also sought to raise an additional ground of appeal concerning the validity of the notice issued under Section 143(2) of the Act. The assessee had not represented themselves before the appellate authority.
Held
The Tribunal noted that the assessee had failed to represent themselves despite multiple opportunities. Therefore, the Tribunal did not adjudicate the additional ground raised. The issues were restored to the file of the Addl./JCIT(A) for readjudication.
Key Issues
Whether an additional ground of appeal regarding the validity of a notice issued under Section 143(2) can be admitted when the assessee did not appear before the appellate authority. Whether the appeal can be restored for readjudication due to non-representation.
Sections Cited
143(2), 148
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
O R D E R This is an appeal filed by the assessee against the order dated 26.07.2024, passed by the Addl./JCIT(A)-2, Ahmedabad, for the assessment year 2017-2018.
Shri Manoj Kataruka, ld.AR appeared on behalf of the assessee and Shri Mrinmay Basak, ld. Sr. DR appeared on behalf of the revenue.
It was submitted by the ld. AR that the assessee has filed additional grounds on 08.05.2025, which reads as under :- Additional Ground of Appeal: - 1) That on the facts and in the circumstances of the case, the action of the AO to frame assessment on basis of an invalid notice issued u/s 143(2) renders the assessment framed as invalid and bad in law. The aforesaid ground of appeal raised is purely legal issue which goes to the root of the matter and the same does not require any fresh investigation into the fact, facts already being on record. Further, the omission to raise the additional grounds is neither wilful nor intentional. In view of the above, the aforesaid additional grounds may kindly be admitted and adjudicated while hearing the appeal filed by the assessee. An opportunity of being heard is prayed for.
1. 2 ITANo.2556/KOL/2024 4. It was submitted that the additional ground goes to the root of the matter and no fresh enquiry of the facts are required. The assessee has also filed paper book today containing the following documents listed in the Index of the paper book :-
5. It was the submission that the coordinate bench of the Tribunal vide order dated 22.04.2025 passed in in the case of M/s Durga Automotives Pvt. Ltd., has adjudicated the issue and quashed the 3 ITANo.2556/KOL/2024 notice issued u/s.148 of the Act. It was the prayer that the additional ground may be admitted and the notice issued u/s.148 of the Act in the case of the assessee be quashed.
6. In reply, ld.SR. DR relied on the order of the ld.Addl.JCIT(A).
7. I have considered the rival submissions. A perusal of the order of the ld.Addl./JCIT(A) shows that this is a case of non-representation before the appellate authority. Multiple opportunities have been given to the assessee but the assessee chose not to represent. It is not advisable for short- circuiting the procedures. As the assessee has not represented in the appellate proceedings, therefore, I am not adjudicating the additional ground raised
by the assessee before the Tribunal. This being so, in the interest of justice, the issues in this appeal including the legal issues are restored to the file of Id. Addl./JCIT(A) for readjudication on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate in the readjudication proceedings, positively in the appellate proceedings.