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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2016-17. The assessee claimed that they were not given a proper opportunity to present their case before the Assessing Officer and the CIT(A).
Held
The Tribunal noted that the assessee could not file relevant documents before either the Assessing Officer or the CIT(A). Therefore, the matter was remanded back to the Assessing Officer for a fresh adjudication.
Key Issues
Whether the assessee was denied a fair opportunity of being heard by the lower authorities, leading to an ex-parte order, and if the reassessment proceedings were initiated in compliance with the prescribed procedure.
Sections Cited
147, 144, 148A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY
Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 28.06.2024 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi pertaining to A.Y. 2016-17.
Grounds of appeal are as under:
1. 1. That the learned Commissioner of Income Tax (Appeals) erred in law and on facts in dismissing the appeal ex-parte without
976-Chd-2025 Nirmaljit Singh Khatra, Chandigarh 2 appreciating the genuine circumstances and reasons for the non-compliance.
2. That the CIT(A) failed to provide a meaningful opportunity of being heard in accordance with the principles of natural justice, despite the appellant being a senior citizen (aged 75 years) suffering from health issues and staying abroad with family.
3. That the addition of 17,55,338/- made by the Assessing Officer under the head 'unexplained investments' is unjustified, as the said amount represents reinvestment of matured fixed deposits and not any fresh unexplained income.
4. That the reassessment proceedings u/s 147 r.w.s. 144 were initiated without compliance with the procedure laid down under section 148A of the Act, making the assessment order void ab initio.
5. That the order passed by the Assessing Officer is based on incorrect interpretation of facts and absence of due verification.
6. That the appellant craves leave to add, alter, amend or withdraw any ground of appeal at the time of hearing.
At the very outset, ld. Counsel for the Assessee submitted before the Bench that the Assessing Officer has passed and order u/s 144 of the Income Tax Act, 1961 (in
976-Chd-2025 Nirmaljit Singh Khatra, Chandigarh 3 short 'the Act') and the Ld. CIT(A) has also adjudicated it ex-parte. Thus, the ld. Counsel for the Assessee submitted that the Assessee did not get any opportunity to make submissions either before the Assessing Officer or before the ld. CIT(A). He further requested the Bench to remand this case back to the file of the Assessing Officer.
The ld. DR relied on the orders of the authorities below.
We have considered the findings given by the Assessing Officer and the ld. CIT(A) in their respective ex- parte orders. We find that the Assessee could not file the relevant documents either before the Assessing Officer or before the Ld. CIT(A). Therefore, in the fitness of things, the matter should be remanded back to the file of the Assessing Officer to pass an order de novo on the basis of material available on record and the submissions made by the Assessee.
Accordingly, the case is remanded back to the file of the AO for adjudication afresh on merit, by considering
976-Chd-2025 Nirmaljit Singh Khatra, Chandigarh 4 the submissions, documentary evidence produced by the Assessee and the relevant material available on record. Needless to say, that the Assessing Officer shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the proceedings before the Assessing Officer. All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
In the result, Assessee’s appeal is allowed for Statistical Purposes.
Order pronounced on 27.10.2025.