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Facts
The assessee's appeals for Assessment Years 2016-17 and 2017-18 were directed against orders that arose from Assessment Orders passed under Section 147 read with Section 144 and 144B of the Income Tax Act. The impugned orders were ex-parte as the assessee failed to file necessary details.
Held
The Tribunal set aside the ex-parte orders, noting that the CIT(A) had not dealt with the case on merits. The assessee was granted an opportunity to file evidence and the CIT(A) was directed to adjudicate the issues on merit after affording a reasonable opportunity of hearing.
Key Issues
Whether the ex-parte orders passed by tax authorities are liable to be set aside for providing an opportunity to the assessee to present their case on merits and file additional evidence.
Sections Cited
147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE
Before: DR.MANISH BORAD & MS. ASTHA CHANDRA
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeals at the instance of assessee pertaining to Assessment Years 2016-17 and 2017-18 are directed against the separate orders dated 27.08.2024 passed by National Faceless Appeal Centre, Delhi which inturn are arising out of the respective Assessment Orders passed u/s.147 r.w.s.144 r.w.s.144B of the Income-tax Act, 1961 (in short ‘the Act’).
At the outset, Ld. Counsel for the assessee submitted that both the impugned orders are exparte and assessee failed to file necessary details. He therefore prayed for providing one more opportunity to go before ld.CIT(A) and also to provide an opportunity to file additional evidences in support of the grounds raised on merits of the case for A.Yrs. 2016-17 and 2017-18. Ld. Departmental Representative was fair enough in not opposing this request.
We have heard the rival submissions and perused the record placed before us. Considering the prayer of the assessee and also considering the facts and circumstances of the case, we notice that the impugned orders are exparte and ld.CIT(A) has not dealt on merits of the case. We therefore set aside both the orders and given an opportunity to the assessee to file evidences and direct the ld.CIT(A) to adjudicate the issues on merit after affording reasonable opportunity of hearing and also call for remand report for the additional evidences if filed by the assessee and then decide in accordance with law. Effective grounds of appeal raised by the assessee in both the appeals under consideration are allowed for statistical purposes.
In the result, both the appeals are allowed for statistical purposes.
Order pronounced on this 05th day of May, 2025.