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Facts
The assessee's appeal was directed against the order of the CIT(A) which arose from an assessment order under section 147 read with section 144. The assessee failed to appear on multiple hearing dates before the tribunal. The CIT(A) had not passed a speaking order on merits.
Held
The tribunal noted that the assessee failed to appear and the CIT(A) had not passed a speaking order. Therefore, the tribunal remitted the issue back to the CIT(A) to pass a speaking order after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without granting sufficient opportunities of hearing and if the case should be remitted back to the CIT(A) for a speaking order.
Sections Cited
250, 147, 144, 148, 69A, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: Dr. MANISH BORAD & SHRI VISWANETHRA RAVI
Assessee by : None Revenue by : Shri Basavaraj Hiremath, Additional CIT Date of hearing : 25.03.2025 Date of : .03.2025 pronouncement आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
This appeal at the instance of the assessee is directed against the order of Ld. CIT(A) NFAC dated 26.11.2024 u/s 250 of the Income-tax Act, 1961 which is arising out of Assessment Order passed u/s.147 r.w.s. 144 of the Act dated 24.12.2018.
When the case was called for none appeared on behalf of the assessee. On the last day of hearing also fixed on 27.02.2025, assessee failed to appear. We therefore proceed to adjudicate the appeal.
3. Assessee has raised following grounds of appeal:-
1. On the facts and in the circumstances of the case and in law the Id. CIT(A) erred in not granting sufficient opportunities of hearing and dismissing the appeal exparte
2. On the facts and in the circumstances of the case and in law the appellant prays before the Hon'ble Rench to kindly grant an opportunity to represent the matter before the Id CIT(A).
On the facts and in the circumstances of the case and in law the Assessment Order is invalid and bad in law
4. On the facts and in the circumstances of the case and in law the Assessing Officer erred in assessing the total income of the appellant at Rs. 22,75,200/- 5. On the facts and in the circumstances of the case and in law the Assessing Officer erred in not taking cognizance of the return of income filed by the appellant in response to notice u/s 148 of the Income Tax Act, 1961 6. On the facts and in the circumstances of the case and without prejudice to the above grounds the Assessment Order erred in making addition in respect of cash deposits without taking cognizance of the fact that the cash deposits are duty explained out of the business receipts of the appellant 7. On the facts and in the circumstances of the case and in law and without prejudice to the above grounds of appeal
the Assessing Officer erred in not taking considering the fact that the cash deposits pertain to the business of the appellant and addition if any could be made only in respect of net margin of the appellant
8. The above grounds of appeal may kindly be allowed to be altered, amended, modified, deleted etc in the interest of natural justice.
Before us Ld. DR stated that the impugned order is ex- parte.
We have heard Ld. DR and perused the record placed before us. We notice that assessee is an individual and best judgement assessment u/s 144 was framed on 24.12.2018 for A.Y. 2011-12. Addition of Rs. 22,75,200/- was made u/s 69A of the Act. In the appellate proceedings assessee failed to appear on all the four days of hearing. However Ld. CIT(A) has not passed a speaking order dealing with the merits of the case.
5. We therefore in the interest of justice and being fair to both the parties remit the issue raised on merit to the file of Ld. CIT(A) for passing a speaking order as contemplated u/s 250(6) of the Act and decide in accordance with law after providing reasonable opportunity of hearing to assessee. Assessee is also directed to remain vigilant and not to take unnecessary adjournment. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this day of March, 2025.