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Facts
The assessee's assessment for AY 2013-14 was reopened under Section 147 read with Section 144. An appeal against the additions was filed before the CIT(A), but an ex-parte order was passed as the assessee could not make proper compliance and failed to avail the opportunity of hearing.
Held
Considering the interest of natural justice, the tribunal allowed the assessee one more opportunity. It restored the matter to the CIT(A) for fresh adjudication on merits, directing the CIT(A) to provide a fair hearing and the assessee to avoid unnecessary adjournments.
Key Issues
Whether the ex-parte order passed by the CIT(A) should be set aside and the matter remanded for fresh adjudication to ensure the assessee is granted a fair opportunity of hearing.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: Dr. MANISH BORAD
आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
This appeal by the assessee is directed against the order dated 04.10.2023 arising out of the Assessment Order passed u/s.147 r.w.s. 144 of the Act dated 21.09.2021 for Assessment Year 2013-14.
At the outset the Ld. counsel for the assessee submitted that assessee could not make proper compliance and prayed for one more round of proceedings before First Appellant Authority (FAA). Ld. DR did not oppose the request.
I have heard rival contentions and perused the record placed before me. Assessee who is an individual was subjected to re-opening proceedings and the assessment order was framed on 21.09.2021 which fall during Covid-19 period. Further the assessee challenged the additions by filing the appeal in time before Ld. CIT(A) but thereafter due to unavoidable circumstances and reasonable cause assessee failed to avail the opportunity of hearing granted to him and which resulted in ex-parte order framed by Ld. CIT(A).
4. Considering the facts and circumstances of the case and also in the interest of natural justice for both the sides, I deem it proper to offer one more opportunity to assessee and restore all the issues raised on merits to the file of Ld. CIT(A) for afresh adjudication and to decide in accordance with law after providing fair opportunity to assessee for pleading its appeal and also to file necessary submissions and documentary evidence. Assessee is also directed 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 17th day of March, 2025.