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Facts
The assessee's appeals against a rectification order under Section 154, which resulted in an addition of Rs. 11.04 Crores, were dismissed ex-parte by the CIT(A) due to alleged non-compliance. The assessee contended they did not receive notices for either reassessment proceedings under Section 147 or the appellate proceedings under Section 250.
Held
The Tribunal, noting the assessee's affidavit regarding non-receipt of notices and the ex-parte nature of the CIT(A) orders, condoned the delay in filing the appeals. It decided to set aside the impugned orders and remitted the matter back to the CIT(A) for fresh adjudication after granting the assessee a proper opportunity to present their case.
Key Issues
Whether appeals dismissed ex-parte by the CIT(A) for non-compliance should be remanded for fresh adjudication, given the assessee's claim of not receiving notices for proceedings under Section 147 and Section 250.
Sections Cited
154, 147, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
These are the appeals preferred by the assessee against the separate orders of learned Commissioner of Income Tax (Appeals)- NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 20.12.2024 and 18.03.2025 for AY 2015-16 & 2017-18 & 698/Kol/2025 Assessment Years: 2015-16 & 2017-18 M/s Oplus Steel & Power Pvt. Ltd. respectively. In both the appeals, issues are common hence taken up together for disposal by taking for AY 2015-16 being a lead case.
2. It appears from the report of the registry that the appeal has been filed after a delay of 32 days for this assessee has filed condonation petition, which are as follows- On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned.
Brief facts of the case of the assessee is that the rectification u/s 154 of the Act was passed by the AO by making an addition of Rs. 11,04,04,747/-.
Aggrieved with the said rectification order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as there was no compliance from the side of the assessee.
Being aggrieved and dissatisfied the assessee preferred an appeal before us.
The ld. A.R instead of arguing into the merit of the case has only prayed that in both the appellate orders passed by the Ld. CIT(A) are an ex-parte order and the assessee & 698/Kol/2025 Assessment Years: 2015-16 & 2017-18 M/s Oplus Steel & Power Pvt. Ltd. has to give an opportunity to place its case before the Ld. CIT(A) by remitting the appeal of the assessee to the file of Ld. CIT(A). The assessee filed an affidavit regarding non- appearance of the assessee before the lower authorities.
The Ld. D.R though supports the impugned order but did not raise any objection in remitting the appeal of the assessee to the file of Ld. CIT(A)
We have gone through the order passed by the Ld. CIT(A) in both the appeals and find that the order passed by the Ld. CIT(A) when there was no response from the side of the assessee. Both the orders passed by the Ld. CIT(A) are ex-parte order. The affidavit filed by the assessee are as under:
In an affidavit the assessee has submitted that the company did not receive any notice u/s 147 or during the appellate proceedings and due to non-receipt of said notices the company was unable to respond the reassessment proceedings and appellate proceedings. Keeping in view, the submission, order passed by the Ld. CIT(A) as well as considering the Affidavit, we are inclined to restore the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication after affording an opportunity to the assessee.
& 698/Kol/2025 Assessment Years: 2015-16 & 2017-18 M/s Oplus Steel & Power Pvt. Ltd. In the result, both the appeals filed by the assessee are allowed for statistical purposes. The impugned order passed by the CIT(A) are set aside.
Order is pronounced in the open court on 23rd June , 2025