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Facts
The assessee's appeals were filed against exparte orders passed by the NFAC for assessment years 2012-13 & 2017-18. The assessee claimed the original assessment was exparte due to the death of their Chartered Accountant and they only became aware of the order later.
Held
The Tribunal noted the peculiar facts and circumstances, including the exparte nature of the orders. In the interest of justice, the Tribunal remitted the issues back to the Assessing Officer for a fresh consideration after providing the assessee with an adequate opportunity of being heard.
Key Issues
Whether the exparte orders passed by the lower authorities should be set aside and the matter remitted for fresh consideration due to lack of opportunity to the assessee.
Sections Cited
144, 147
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE
BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT & 489/Del/2025 Asstt. Years : 2012-13 & 2017-18 Kashif Mohd Khan, vs. ITO, Ward 28(4), 180A/4, Zakir Nagar, New Delhi Okhla, New Delhi-25 (PAN: BDEPK6812Q) (Appellant) (Respondent) Appellant by : Shri Manibhandra Jain, AR Respondent by : Shri Sanjay Kumar, Sr. DR Date of Hearing 15.04.2025 Date of Pronouncement 15.04.2025 ORDER These appeals have been filed by the Assessee against the respective orders passed by the NFAC, Delhi for the assessment years 2012-13 & 2017-18.
At the time of hearing, Ld. AR for the assessee has submitted that the assessee being an agriculturist and the assessment was completed exparte under section 144/147 of the Act and the appeal filed by the assssee was disposed of exparte due to death of the Chartered Accountant and the assessee only became aware of the Ld. CIT(A)’s order on 03.12.2024 after physical visit by the Department. Hence, he prayed that both the matters may be remitted back to the file of the Assessing officer for fresh consideration, after giving adequate opportunity of being heard. Ld. DR has no objection to this proposition.
I have heard both the parties and perused the records. Upon careful consideration, I find considerable cogency in the contention of the Ld. AR that both the lower authorities have passed their respective exparte orders in both the matters, hence, in view of the peculiar facts and circumstances of the case and in the interest of justice, I remit back the issues in dispute to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the AO during the proceedings in both the cases.
In the result, both the Assessee’s appeal are allowed for statistical purposes Order pronounced in the Open Court on 15.04.2025.