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Facts
The assessee appealed against ex-parte orders of the Ld. CIT(A) for AYs 2015-16 and 2020-21, where additions were confirmed and exemption under Section 11 was denied in one case, following an ex-parte assessment under Section 144. The assessee sought a remand for a fresh opportunity of hearing, contested by the DR due to alleged non-compliance with notices.
Held
The Tribunal, noting the ex-parte nature of both assessment and appellate orders, remanded the cases back to the CIT(A) for fresh adjudication. Emphasizing natural justice, the Tribunal directed that the assessee be given a due opportunity of hearing, with an expectation of cooperation from the assessee.
Key Issues
Whether the ex-parte assessment and appellate orders were valid, and if the assessee should be granted a fresh opportunity of hearing in accordance with principles of natural justice, particularly regarding confirmed additions and denial of Section 11 exemption.
Sections Cited
11, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY
BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ & 351/CHD/2024 �नधा�रण वष� / Assessment Years : 2015-16 & 2020-21 J&K Womens Dev Corporation The DCIT Limited, Auqaf Complex बनाम (Exemptions), Opposite Government Circle-1, Vs. Hospital, Chandigarh Gandhi Nagar, Jammu 180004 �थायी लेखा सं./ PAN NO: AAACJ4584F अपीलाथ�/Appellant ��यथ�/Respondent ( PHYSICAL HEARING ) �नधा�रती क� ओर से/Assessee by: None राज�व क� ओर से/ Revenue by: Sh. Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 24.07.2025 उदघोषणा क� तार�ख/Date of Pronouncement : 29.07.2025 आदेश/Order Per Krinwant Sahay, AM:
Captioned appeals have been filed by the assessee against the separate orders dated 25.01.2024 and 30.01.2024 passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for A.Y. 2015-16 and 2020- 21 respectively.
350 & 351-Chd-2045 J&K Womens Dev Corporation Limited, Jammu 2 2. Grounds of appeal raised by the Assessee in each of the appeals are as under:-
1. That the Learned CIT (A), (NFAC) Delhi erred in confirming the additions made by the Ld. AO and passed ex-parte order without affording reasonable opportunity of being heard.
2. That the appellant craves the leave to add, amend, modify, delete any of the grounds of appeal before or at the time of hearing and all the above grounds are without prejudice to each other.
1. That having regard, to the facts and circumstances of the case, the Ld. CIT(A), NFAC, Delhi has confirmed the order of the Ld. A.O. without allowing the benefit of exemption under section 11 of the Income tax Act, 1961.
That the appellant craves the leave to add, amend, modify, delete any of the grounds of appeal before or at the time of hearing and all the above grounds are without prejudice to each other.
None appeared on behalf of the Assessee.
350 & 351-Chd-2045 J&K Womens Dev Corporation Limited, Jammu 3
From the grounds of appeal raised and material available on record, it is noticed by the Bench that the assessment in was completed by the Assessing Officer ex-parte u/s 144 of the Income Tax Act, 1961 (in short 'the Act') and at appellate stage, both the appeals were decided by the Ld. CIT(A) ex-parte. The Assessee, through its grounds of appeal, requested to remand these cases back to the file of the Assessing Officer to decide it afresh by affording reasonable opportunity of being heard.
4. Per contra, the ld. DR pointed out that despite the fact that many notices were issued by the Assessing Officer at the assessment stage and by the Ld. CIT(A) at the appellate stage, the Assessee did not comply with to the notices and did not file any details thereafter.
5. We have considered the findings of the authorities below and we find that the assessment orders passed by the Assessing Officer and the appellate orders by the Ld. CIT(A) are ex-parte. Although the Assessee has not complied with the notices of the CIT(A), still then in the 350 & 351-Chd-2045 J&K Womens Dev Corporation Limited, Jammu 4 fitness of things and keeping in view the element of natural justice to the Assessee, these cases are remanded back to the file of the CIT(A) for adjudication afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. The appeals of the Assessee are allowed for statistical purposes.
In the result, both the appeals are allowed for statistical purposes.
Order pronounced on 29.07.2025.