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Facts
The assessee filed two appeals against the orders of the Ld. CIT(Appeals)-NFAC, Delhi, for AY 2009-10, which sustained additions made under Section 144 r.w.s. 148 and penalties under Section 271(1)(c). The Ld. CIT(Appeals) disposed of the appeals ex parte, despite the assessee's request for an adjournment.
Held
The Tribunal observed that the Ld. CIT(Appeals) issued cryptic ex parte orders without providing findings on merits or adequate opportunity to the assessee. Therefore, the appeals are restored to the file of the Ld. CIT(Appeals) for fresh adjudication after providing a proper opportunity of being heard.
Key Issues
Whether the Ld. CIT(Appeals) erred in disposing of appeals ex parte without adjudicating on merits and providing adequate opportunity to the assessee, despite an adjournment request.
Sections Cited
144, 148, 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI CHALLA NAGENDRA PRASAD
सुनवाईक�तारीख/ Date of hearing: 21.03.2025 21.03.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
These two appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals)-NFAC, Delhi dated 22/03/2023 for the AY 2009-10 in sustaining the addition made by the Assessing Officer in the assessment order passed u/s 144 r.w.s. 148 as well as penalty levied u/s 271(1)(c) of the Act.
The Ld. Counsel for the assessee, at the outset, referring to ground no. 3.1 of grounds of appeal in both these appeals, submitted that the Ld. CIT(Appeals) disposed of the appeal ex parte on 22/03/2023 even though the assessee had filed an application for adjournment on 21/03/2023 seeking time till 04/04/2023.
Therefore, the Ld. Counsel submits that these appeals may be restored to the file of the Ld. CIT(Appeals) for deciding afresh after providing adequate opportunity of being heard to the assessee.
The Ld. DR has no serious objection in this regard.
Heard rival submissions, perused the orders of the authorities below. On going through the orders of the Ld. CIT(Appeals), we observe that the Ld. CIT(A) disposed of the appeals without giving any findings on merits of the addition made in the assessment and also on the penalty levied u/s 271(1)(c) of the Act. The orders passed by the Ld. CIT(A) were very-very cryptic and running into few lines. It is also the submission of the Ld. Counsel that in spite of seeking adjournment the Ld. CIT(Appeals) disposed off the appeals ex parte without providing adequate opportunity.
Therefore, taking the totality of facts and circumstances into consideration these appeals are restored to the file of the Ld.CIT(Appeals) who shall decide afresh after providing adequate opportunity of being heard to the assessee.
In the result, appeals of the Assessee are allowed for statistical purpose.
Order pronounced in the open court on 21.03.2025