SANGEETA AGARWAL,KOLKATA vs. DY. CIT, CENTRAL CIRCLE 1(1), KOLKATA

The present appeal has been preferred by the assessee against an order dated 15.04.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

Brief facts of the case are that the assessee filed her return of income for the assessment year 2015-16 declaring total income of Rs.9,10,980/-. In the case of the assessee, assessment was completed u/s 144 r.w.s. 147 and 144B of the Act. The Assessing Officer made addition of Rs.33,84,750/- which was alleged to be long-term capital gains which was claimed as exemption by the assessee in her return of income.

Dissatisfied with the above order, the assessee preferred an appeal before the ld. CIT(A) against the assessment order. However, the ld. CIT(A) upheld the order of the Assessing Officer by dismissing the appeal of the assessee by passing an ex parte order against the assessee.

Aggrieved, the assessee filed an appeal before this Tribunal raising various grounds. However, the primary contention of the assessee is that the order passed by the ld. CIT(A) was ex parte order without providing proper opportunity to the assessee to present her case. The ld. AR, therefore, requested before the Tribunal to provide another opportunity to substantiate her claim and has assured full compliance to the notices that will be issued by the authorities below.

On the other hand, the ld. DR did not oppose the prayer of the assessee and relied on the orders of the authorities below.

We, after hearing both the parties and reviewing the materials available on record, find that the order of the ld. CIT(A) is ex parte order denying the adequate opportunity to present the case by the assessee. We note that the ld. CIT(A) dismissed the appeal of the assessee without going into merits and decided only on the ground of non-compliance on the part of the assessee. We, therefore, find that the dismissal of appeal solely on the procedural ground without examining the merits of the case which is essential u/s 250(6) of the Act, is not justified. In the interest of justice and fair play, we deem it fit to provide the assessee one more opportunity to substantiate her case to ensure just and fair assessment. We, therefore, remand back the issue to the file of the ld. CIT(A) with a direction to re-examine the case on merits after giving reasonable opportunity of being heard to the assessee to represent her case. We also direct the assessee to diligently comply with the notices issued and promptly participate in the remand proceedings without any further delay.

In terms of the above, the appeal of the assessee is allowed for statistical purposes.