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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A) which confirmed the AO's action of assessing total income at Rs. 13,11,88,505/- against the returned income of Rs. 9,77,10,140/-. The CIT(A) had provided opportunities for hearing, but the assessee failed to submit necessary documents.
Held
The Tribunal noted that the CIT(A) had not taken up the primary adjudication of the grounds of appeal. In the interest of justice, the matter was remanded to the CIT(A) for de-novo assessment, with the condition that the assessee must submit all documents and comply with notices without seeking adjournments.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without adjudicating the grounds of appeal, and whether the case should be remanded for de-novo assessment.
Sections Cited
250
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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH
Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
Assessee Represented: Ms Amrin Pathan, AR. Revenue Represented: Shri V Nandakumar, CIT.D.R. Date of hearing : 07.04.2025 Date of pronouncement : 09.04.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:
Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 09.03.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.
The assessee has raised the following grounds of appeal:
(1) The Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“CIT(A)”] erred in fact and in law in passing ex-parte order u/s.250 of the Income Tax Act, 1961 (“the Act”). (2) The Learned CIT(A) erred in fact and in law in confirming the action of the Income Tax Officer, Ward-1(1)(4), Vadodara (“the AO”) in assessing total income of the Appellant at Rs.13,11,88,505/- against returned income of Rs.9,77,10,140/- On going through the record, we find that Ld. CIT(A) has 3. awarded several opportunities of hearing to the assessee to submit the necessary submission/document. In pursuance to the same, the assessee remained non compliant and failed to submit any substantial documents. Hence, the Ld.CIT(A) confirmed the action of the Assessing Officer and dismissed the appeal of the assessee. Before us the Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Since the primary adjudication of ground of appeal has not been taken by Ld. CIT(A), in the interest of justice, the matter is remanded to the Ld.CIT(A) for conducting assessment de-novo. The assessee shall submit all the submission/documents and comply with the notices issued by the authorities without seeking any unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 09.04.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad : Dated 09.04.2025 आदेश क� �ितिलिप अ�ेिषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद