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Facts
The assessee filed an appeal for AY 2011-12 against a rectification order passed by the AO u/s 154, which re-computed interest u/s 234A. The assessee was non-compliant during the first appeal.
Held
The Tribunal noted that a first appeal against the quantum addition was already pending. Considering this and that the impugned order was ex-parte, the Tribunal set aside the order and restored the appeal to the CIT(A) for fresh adjudication.
Key Issues
Whether an ex-parte rectification order should be set aside when a substantive appeal on quantum addition is already pending.
Sections Cited
154, 234A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year: 2011-12) Shri Parveen Goyal ITO बनाम/ Flat No. 506-E, Gold Link Apartments Ward-1 Vs. Partap Singh Wala, Ludhiana-141008 Jagraon-142026 �थायीलेखासं./जीआइआरसं./PAN/GIR No. ABWPG-2721-M (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Gaurav Sharma (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 21-05-2025 घोषणाकीतारीख /Date of Pronouncement : 22-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 29-03-2024 in the matter of a rectification order passed by Ld. Assessing Officer [AO] u/s. 154 of the Act on 06-01-2022. In the rectification order, Ld. AO has re-computed interest as payable by the assessee u/s 234A. The assessee has remained non-compliant during first appeal.
During hearing, it transpires that first appeal against quantum addition is already pending before Ld. CIT(A). Considering the fact that the same would have direct bearing on this appeal and also in view of the fact that the impugned order is an exparte order, we set aside the impugned order and restore this appeal back to the file of Ld. CIT(A) for fresh adjudication, inter-alia, by considering the outcome of quantum appeal. The assessee is directed to plead and prove its case.
The appeal stand allowed for statistical purposes. Order pronounced on 22-05-2025.