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Facts
The assessee's appeal was directed against an order passed by the CIT(A) which arose from an order u/s 147 r.w.s. 144B. The assessee failed to appear before the CIT(A) on five occasions, leading to an ex-parte order.
Held
The Tribunal noted that the impugned order was ex-parte due to the assessee's absence. In the interest of justice, the appeal was remitted to the CIT(A) for a fresh hearing, with directions for the assessee to appear and for the CIT(A) to decide the issue by a speaking order if the assessee remained non-compliant.
Key Issues
Whether the CIT(A) order was proper when passed ex-parte due to the assessee's non-appearance, and if the grounds of appeal warrant a fresh consideration.
Sections Cited
147, 144B, 250, 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: Dr. MANISH BORAD & MS. ASTHA CHANDRA
Assessee by : None Revenue by : Shri Abhishek Meshram, Additional CIT Date of hearing : 11.02.2025 Date of : 28.04.2025 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
This appeal at the instance of assessee is directed against the order passed by CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 16.072024 which in turn is arising out of order u/s 147 r.w.s. 144B dated 14.02.2024.
Assessee has raised following grounds of appeal:-
1. On facts and circumstances prevailing in the case and las per provisions and scheme of the Act it be held that the Ld. AO erred in assuming jurisdiction u/s. 147 of the Act for the assessment year under consideration. The assessment framed by the Ld. AO and confirmed the Ld. First Appellate Authority be set aside. The addition so made be deleted. Just and proper relief be granted to the Appellant in this respect.
2. Without prejudice to Ground No. 2 and on facts and circumstances prevailing in the case and as per provisions and scheme of the Act it be held that the Ld. AO erred in not following the procedure of reassessment as per the provisions of the Act. The assessment framed by the Ld. AO and confirmed the Ld. First Appellate Authority be set aside. The addition so made be deleted. Just and proper relief be granted to the Appellant in this respect.
3. Without prejudice to Ground no. 1 and 2 and on facts and circumstances prevailing in the case and as per provisions and scheme of the Act it be held that, the proper authority as per provisions of the Act has not issued the notices. The assessment framed by the Ld. AO and confirmed the Ld. First Appellate Authority be set aside. The addition so made be deleted. Just and proper relief be granted to the Appellant in this respect.
4. Without prejudice to Ground no. 1, 2 and 3 and on facts and circumstances prevailing in the case and as per the provisions of law, it be held that the addition of Rs. 44,82,401/- u/s. 69A of Income Tax Act, 1961 made by the Ld. AO and further upheld by the Ld. First Appellate Authority is improper, unjustified and contrary to the provisions and scheme of the Act and facts prevailing in the case. The addition made be deleted. Just and proper relief be granted to the Appellant in this respect. 5. The Appellant prays that the appeal be allowed condoning the delay in filing the appeal. The Appellant be granted just and proper relief in this respect. 6. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time of hearing.
When the case was called for none appeared on behalf of the assessee. We therefore proceed to adjudicate the appeal with the assistance of Ld. DR.
We observe that ground No. 1, 2 and 3 raises legal issue and Ground No. 4 has been raised challenging the addition of Rs. 44,82,401/- u/s 69A of the Act. Remaining grounds are general in nature.
We however notice that the impugned order is ex-parte as the assessee failed to appear on the date of hearing given by Ld. CIT(A) on five occasions. We heard the Ld. DR and perused the record placed before us. Considering the fact that due to absence of the assessee on the days of hearing given by Ld. CIT(A), impugned order has been passed ex-parte. We therefore in the larger interest of justice and being fair to both the parties and also in order to afford one more opportunity of hearing to the assessee remit all the issues raised in the instant appeal to the file of Ld. CIT(A) with the direction to the assessee that he shall appear on the very first date of hearing granted by Ld. CIT(A) unless prevented for sufficient cause. Further if the assessee remains non compliant then Ld. CIT(A) shall decide the issue raised in the appeal in accordance with law by way of passing a speaking order. Assessee is also directed to update the latest and correct E-mail ID and Contact details on the Income Tax Portal. 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 28th day of April, 2025.