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Facts
The assessee's appeal was directed against an ex-parte order of the CIT(A)/NFAC for Assessment Year 2013-14. The original assessment order was passed on 15.02.2022 by the ITO, NFAC.
Held
The Tribunal found that the hearings fixed by the Assessing Officer during the Covid-19 restriction period and the subsequent ex-parte order by the CIT(A)/NFAC prevented the assessee from presenting its case on merits. Therefore, in the interest of justice, the issue was restored for a de novo assessment.
Key Issues
Whether the ex-parte assessment order passed during the Covid-19 restriction period without allowing the assessee adequate opportunity to present its case is valid.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
Assessment Year : 2013-14 Ravindra Sitaram Gupta, Vs. Income Tax Officer, Karam Kunj, 10, Aundh NFAC. Road, Behind Amar Heights, Kirkee- 411020. PAN : AACPG5701G Appellant Respondent Assessee by : Shri Dharmesh Shah (Virtual) Revenue by : Shri Arvind Desai Date of hearing : 06.03.2025 Date of pronouncement : 24.03.2025 आदेश / ORDER
PER MANISH BORAD, AM:
This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC dated 24.10.2024 which is arising out of the assessment order for Assessment Year 2013-14 framed on 15.02.2022 by the ITO, NFAC.
A perusal of the records indicates that the order of Ld. CIT(A)/NFAC is ex-parte and even before the Assessing Officer the assessee could not plead its case since the all the dates of hearing Covid-19 restriction period. At the outset, Ld. Counsel for the assessee filed various documents running into 73 pages in order to explain the alleged transaction of sale of immovable property.
We have heard rival contentions and perused the records placed before us. Considering the facts of the case mainly the dates of hearing fixed by the Assessing Officer during the Covid-19 restriction period and also the ex-parte order of Ld. CIT(A)/NFAC and nothing has been dealt on merits, we in the interest of justice and being fair to both the parties deem it appropriate to restore the issue raised on merits to the file of Ld. Jurisdictional Assessing Officer for de novo assessment which is to be carried out after considering the documents filed by the assessee before us including the conveyance deed executed in June, 1996 between Mr. Gev Behram Irani and appellant jointly with Mrs. Zarin Gupta, deed of conveyance dated 13.06.2012 and also the agreement of sale dated 27.07.2012 between the appellant jointly with Mrs. Zarin Gupta and Smt. Priti Anil Sankhwal for sale of flat. Needless to mention that the assessee provided sufficient opportunity for pleading its case