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Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal for non-compliance. The assessee contended that the CIT(A) erred in passing an ex-parte order without proper notice and by not considering the documents filed on the income tax portal.
Held
The Tribunal noted that the CIT(A) dismissed the appeal without properly examining the documents filed by the assessee on the income tax portal. The Tribunal set aside the order of the CIT(A) and remanded the case for denovo adjudication.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the documents filed by the assessee and without following principles of natural justice.
Sections Cited
250, 147, 144, 144B, 69A
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Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi passed under section 250 of the Income Tax Act, 1961 dated 24.08.2024 for the A.Y.2018-19 emanating from the Assessment Order under section 147 r.w.s 144r.w.s.144B of the Income Tax Act, 1961, dated 01.02.2024. The Assessee has raised the following grounds of appeal :
“1) That in the facts and circumstances of the case, the Id. CIT(A)NFAC has erred in passing the ex parte order u/s 250 of the IT Act, 1961 and upholding the additions of Rs.2,19,74,510/- made by the Ld. Assessing Officer 2) That in the facts and circumstances of the case Ld. CIT(A)-NFAC has erred in passing the ex parte order on the ground that no reply / submissions made of the hearing notices served on the email. 3) That in the facts and circumstances of the case the Ld. CIT(A) - NFAC has erred in not issuing and serving any physical/ by speed post notice of hearing before passing the impugned ex parte order and also failed to serve the final order physically/ by speed post. 4) That in the facts and circumstances of the case the Id. Ld. Assessing Officer has erred in making addition to the total income of Rs.2,09,31,164/- under section 69A of the Income Tax Act, 1961, as cash deposits from undisclosed sources, whereas in present case, Assessee has not deposited above referred cash of Rs.2,09,31,164/-in to his bank accounts for Assessment Year 2018-19. Hence, The CIT(A) erred in confirming the action of Ld. Assessing officer. 5) The CIT(A) erred in confirming the action of Ld. Assessing officer of not considering the records available with appellate authorities and with the Assessing officer. 6) That in the facts and circumstances of the case the Ld. CIT(A) - NFAC has erred in not providing Assessee an Opportunity of being heard and thereby Principle of Natural Justice has not been followed. 7) The Appellant crave leave to add, delete, amend, alter, vary and/or withdraw all or any one of the above grounds of appeal.”
Findings &Analysis :
We have heard both the parties and perused the records. In this case, ld.CIT(A) has dismissed the appeal of the assessee for non-compliance. The relevant paragraph No.4 and 5 are reproduced hereunder : 2 [A] “4. But the appellant has ignored even the last opportunity provided to the appellant to substantiate the appeal under reference. Since the basic documents such as Form 35, Assessment Order, Statement of Fact, Proof of payment of appeal fees, Grounds of Appeal etc. have not been filed by the appellant. The present appeal is hereby rejected.
5. In result, the appeal of the appellant is rejected.”
3. Thus, it can be observed from the order of the ld.CIT(A) that ld.CIT(A) has dismissed the appeal of the assessee. Ld.CIT(A) has not even bothered to open the ITBA portal of the income-tax department where he could have seen Form No.35, which is the Appeal Form as per Rule 45 of the Income Tax Rules, 1962. The Assessee had filed Form No.35 on 29.02.2024, along with all the necessary documents. The said Form No.35 also mentions Challan Number for payment of Appeal fees and date of payment. This explains that ld.CIT(A) was in a hurry to dismiss the appeal without accessing the documents filed by the Assessee on the income-tax portal.
4. In these facts and circumstances of the case, we set aside the order of the ld.CIT(A) to ld.CIT(A) for denovo adjudication.
Ld.CIT(A) shall provide opportunity to the Assessee. Accordingly, appeal of the assessee is allowed for statistical purpose. 3
In the result, Appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 29th Aug, 2025.