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Facts
The assessee filed an appeal against the order of the CIT(A) which was passed ex parte. The assessee's counsel could not attend the proceedings before the CIT(A) due to illness and hospitalization for heart surgery. The counsel requested the matter to be restored to the CIT(A) for reconsideration.
Held
The Tribunal considered the admission made by the assessee's counsel. It was deemed fit to restore the appeal back to the CIT(A) with a direction to provide an adequate opportunity of hearing to the assessee before passing the appellate order.
Key Issues
Whether the appeal should be restored to the CIT(A) for fresh consideration due to ex parte order when the assessee's counsel was unable to attend due to illness?
Sections Cited
250, 148, 69
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SMT. ANNAPURNA GUPTA & Ms. SUCHITRA KAMBLE
(िनधा�रण वष� / Assessment Year : 2020-21) बनाम/ Udaybhai Devshibhai Income Tax Officer Ward 1(1)(3), Ahmedabad Solanki Vs. 25, Saurashtra Society, Ellis Bridge, Ambawadi, Ahmedabad, Gujarat – 380006 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABTPS0191E (Appellant) .. (Respondent) अपीलाथ� ओर से /Appellant by : Shri Mahesh Chhajed, AR ��यथ� क� ओर से/Respondent by : Shri Rajiv Garg, Sr.DR Date of Hearing 29/09/2025 08/10/2025 Date of Pronouncement (आदेश)/ORDER
PER ANNAPURNA GUPTA, AM:
The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “CIT(A)”), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi dated 22.07.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2020-21.
The grounds of appeal raised by the assessee are as under:
“1. The order passed by the Ld. CIT (A) is against law, equity & justice.
2. The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as the Notice issued U/S 148 of the Act is void, illegal & without jurisdiction.
The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as the addition made without providing any documents/statements on which reliance has been placed.
The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as opportunity of cross-examination has not been provided.
5. The Ld. CIT(A) has erred in law and on facts in upholding the addition made U/S 69 of the Act by the Ld. A.O. of Rs. 17,60,511/- as unexplained investment.
The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal.”
3. At the outset itself, Ld. Counsel for the assessee pointed out that the order passed by the Ld. CIT(A) is ex parte. He admitted before us that he was the Counsel for the assessee before the Ld. CIT(A) also and he stated that due to his illness, being admitted in the Hospital for a heart surgery, he was unable to attend the proceedings before the Ld. CIT(A). He pleaded, therefore, that the matter be restored back to the Ld. CIT(A) for re-consideration.
4. Considering the admission made by the Ld. Counsel for the assessee before us, we consider it fit to restore the appeal back to the file of the Ld. CIT(A) directing him to give adequate opportunity of hearing to the assessee before passing the appellate order.
In the result, appeal filed by the assessee is allowed for statistical purposes.
This Order pronounced on 08/10/2025
Sd/- Sd/- (SUCHITRA KAMBLE) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 08/10/2025 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. आयकर आयु�(अपील) / The CIT(A)- 4. 5. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,