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Facts
The assessee filed an appeal against an appellate order. Notices were issued for clarification, but the assessee failed to respond, leading to the dismissal of their appeal by the Ld.CIT(A). The assessee then approached the tribunal, praying for an opportunity to provide the necessary details.
Held
The tribunal noted that the primary adjudication of the grounds of appeal was not undertaken by the Ld.CIT(A). Therefore, in the interest of justice, the matter was remanded back to the Ld.CIT(A) for a complete adjudication of the issues.
Key Issues
Whether the appeal should be remanded back to the CIT(A) for proper adjudication when the assessee failed to provide necessary clarifications initially but pleaded for an opportunity. Whether the reopening of assessment and subsequent additions were valid.
Sections Cited
148, 250(6), 234A, 234B, 234C, 234D, 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: DR. BRR KUMAR
Date of hearing : 26.02.2025 Date of pronouncement : 28.02.2025 आदेश/ORDER Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 05.06.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13.
2. The assessee has raised the following grounds of appeal:
The order passed by lower authorities is bad in law and required to be quashed.
The reopening of assessment u/s 148 is bad in law as same has been done for verification purpose only for making fishing and roving inquiries.
3. I.d. NFAC erred in law and on facts in dismissing appeal violating provision of section 250(6) of the Act thus appellant prays that appeal may be set aside to CIT(A) / NFAC for adjudication cm merits. 4. Ld. NFAC erred in law and on facts in confirming addition of Rs. 9,84.694/-by treating same as unexplained money ignoring fact that this section does not have applicability. 5. Ld. NFAC erred in law and on facts in confirming addition ignoring fact that the material relied on by AO was not provided and thus violated the principle of natural justice. 6. Both lower authorities erred in law and on facts in passing orders without providing statements of the persons relied on and consequential cross examination. 7. Charging of Interest u/s 234A,234B,234C & 234D are unjustified. 8. Initiation of penalty proceedings u/s 271(l)(c) is unjustifled.
On going through the record, I find that notices u/s.250 were issued on 31.08.2020, 29.12.2020, 23.10.2023 & 21.06.2024 requesting the assessee to submit certain details/clarification/ explanation. However, in pursuance to the same the assessee failed to submit any reply and the appeal of the assessee was dismissed by the Ld.CIT(A). 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 the ground of appeal has not been taken by Ld.CIT (A), in the interest of justice, the matter is remanded back to the Ld.CIT(A) for adjudication of entire issue. The assessee shall 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.