G.S.INDUSTRIES,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE-DELHI, DELHI

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ITA 3037/DEL/2024Status: DisposedITAT Delhi22 April 2025AY 2015-16Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryAllowed (for statistical purposes)

What did the Tribunal hold?

The ITAT, in the interest of justice and considering the limited opportunities given to the assessee, restored the issues back to the file of the Ld. CIT(A) for fresh adjudication on merits, after providing proper and sufficient opportunities to the assessee to be heard.

What were the facts?

The assessee filed an appeal against the Ld. CIT(A)'s ex-parte order, which confirmed additions made by the Assessing Officer under Sections 147/144. Both the CIT(A) and the AO proceeded ex-parte due to the assessee's non-compliance and the limited opportunities provided by the Ld. CIT(A).

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order confirming additions when the assessee claimed insufficient opportunities for compliance.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

For Appellant: Shri Ankur Chaurasia, CA and Shri Anil Sethi, CA
Hearing: 17/04/2025Pronounced: 17/04/2025

(ASSESSMENT YEAR 2015-16) National Faceless G.S. Industries, Assessment Centre, S-4, Gali No.4, Parampuri, Vs. Delhi. Uttam Nagar, Delhi-110058. PAN-AANFG9150A (Appellant) (Respondent) Assessee by Shri Ankur Chaurasia, CA and Shri Anil Sethi, CA Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 17/04/2025 Date of Pronouncement 17/04/2025 O R D E R [ PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [CIT(A) in short], National Faceless Appeal Centre (NFAC), dated 25.04.2024 in Appeal No. NFAC/2014-15/10306897 for AY 2015-16 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short).

2.

Heard both the parties and perused the material available on records.

G. S. Industries vs. NFAC 3. A perusal of the impugned order of ld. CIT(A), NFAC clearly shows that the ld. CIT(A) has provided only two opportunities i.e. on 09.04.2024 for 15.04.2024 and on 16.04.2024 for 22.04.2024 and when the assessee failed to respond on 25.04.2024. It was in this backdrop, that the ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee ex-parte by confirming the additions made by the AO in the assessment order. Even the assessment order passed u/s.147/144 has been done due to non-compliance by the assessee before the Assessing Officer. It is true that the assessee also did not comply with the notices issued by ld. CIT(A) and did not file the requisite details/documents to support its claim and only two opportunities were provided thus the assessee in ground of appeal

No.4, in the interest of justice requested for remand back for fresh consideration

4. Under these facts and circumstances and in the interest of justice, the issues in this appeal are restored back to the file of the ld. CIT(A) for fresh adjudication on merit in accordance with law after giving proper and sufficient opportunities to the assessee of being heard.

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