RANJIT BHULLAR SINGH,GARHSHANKAR vs. DEPUTY COMMISSIONER OF INCOME TAX(INTL. TAXATION), CHANDIGARH
What did the Tribunal hold?
The Tribunal noted that the assessee did not appear before the lower authorities and thus did not get an opportunity to file submissions. Therefore, to uphold the principles of natural justice, the matter was remanded back to the Ld. CIT(A) for adjudication afresh.
What were the facts?
The assessee filed an appeal against the ex-parte order passed by the Ld. CIT(A), which was based on the non-appearance of the assessee before the lower authorities. The Assessing Officer had also passed an ex-parte assessment order.
What were the issues?
Whether the lower authorities erred by passing ex-parte orders without proper adjudication, and if the matter should be remanded for a fresh hearing on merits considering natural justice.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY
आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 04.12.2024 passed by the Ld. Commissioner of Income Tax, Delhi-43 [ herein referred to as ‘CIT(A)’]
450-c-2025 Ranjit Bhullar Singh, Hoshiarpur 2
Grounds of appeal, as raised by the Assessee are reproduced as under:
1. 1. 1. That the learned CIT(A) erred in law and facts of the case by dismissing the appeal ex- parte without passing detailed order and considering appeal on merits.
2. That the learned CIT(A) erred in law and facts of the case by not adjudicating on the ground that the assessment made by the AO is against the law as the notice u/s 148 is not issued as per law and reasons were not provided to the assessee.
3. That the learned CIT(A) erred in law and facts of the case by not adjudicating on the ground that assessment made by the AO is against the law as the assessment was not framed by the AO who has issued notice under section 148.
4. That the learned CIT(A) has erred in law and facts of the case by not adjudicating on the ground that the AO is not justified in passing order u/s 144 in spite of there being adjournment request from the assessee and facts being on file regarding source of income of the assessee.
5 That the learned CIT(A) has erred in law and facts of the case by not adjudicating on the issue of addition of Rs. 50,00,000/- treating whole of investment as unexplained.
450-c-2025 Ranjit Bhullar Singh, Hoshiarpur 3 6 That the assessee craves for leave to add, delete, amend, or change any ground of appeal during the course of hearing.
3. At the very outset, the ld. DR brought it to the notice of the Bench that nobody has been appearing in this case right from the beginning despite the fact that the Assessing Officer passed the assessment order u/s 144 of the Income Tax Act, 1961 (in short 'the Act') and the Ld. CIT(A) has passed the appellate order ex-parte because of the non-appearance before him.
4. We have considered the ex-parte order passed by the Assessing Officer and also the ex-parte appellate order passed by the Ld. CIT(A) and we are of this considered view that the Assessee has not appeared before the authorities below. The Assessee has also not got any occasion to file its submissions before the authorities below. Therefore, keeping in view the element of natural justice we are inclined to remand this matter back to the file of the Ld. CIT(A) for adjudication afresh.
450-c-2025 Ranjit Bhullar Singh, Hoshiarpur 4
Accordingly, the case is remanded back to the file of the Ld. CIT(A) for adjudication afresh on merit, by considering the submissions of the Assessee and the relevant material available on record. Needless to say, that the CIT(A) shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee.
More judgments on Section 148
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
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