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Facts
The assessment for AY 2012-13 was completed under Section 144 read with Section 147, making an addition of Rs. 33,43,860/-. The Ld. CIT(A) sustained this order ex-parte due to non-prosecution by the assessee, who then appealed to the tribunal claiming lack of opportunity before the CIT(A).
Held
The Tribunal found that the assessee deserved one last opportunity and could not be condemned unheard. Consequently, the matter was remitted back to the Ld. CIT(A) for a fresh decision after providing the assessee with reasonable opportunity to present their case.
Key Issues
Whether the assessee should be granted a further opportunity to present their case before the CIT(A) where the previous order was passed ex-parte due to non-prosecution.
Sections Cited
144, 147
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िनधा�रती क� ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज�व क� ओर से/ Revenue by : Dr. Ranjit Kaur, Addl, CIT, Sr. DR सुनवाई क� तारीख/Date of Hearing : 05/02/2025 उदघोषणा क� तारीख/Date of Pronouncement : 19/02/2025 आदेश/Order
PER VIKRAM SINGH YADAV, AM
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 26/06/2024 pertaining to Assessment Year 2012-13.
At the outset, it is noted that there is a delay of 26 days in filing the present appeal. After considering the material available on the record, the delay is hereby condoned and the appeal of the assessee is admitted for adjudication.
Briefly the facts of the case are that the assessment in this case was completed under section 144 r.w.s 147 of the Income Tax Act, 1961 vide order dt. 28/12/2019 wherein addition of Rs. 33,43,860/- , being 2% of total bank credits was made in the hands of the assessee. Thereafter, the assessee carried the matter in appeal before the Ld. CIT(A) who has since sustained the said order on account of non-prosecution on behalf of the assessee.
2 4. Being aggrieved, the assessee is in appeal before us. During the course of hearing, the Ld. AR submitted that given that the assessment proceedings were completed u/s 144, the assessee had sought time to collect certified copies of proceedings, documents from the JAO in order to prepare and respond to the notices, however, the ld CIT(A) without allowing further opportunity has decided the matter ex- parte qua the assessee. It was submitted that assessee be allowed one last opportunity and the matter may be remitted to the file of the Ld. CIT(A) to decide the same afresh and it was submitted that the assessee shall attend to the proceedings before the Ld. CIT(A) and file the necessary information/documentation.
Per contra, the Ld. DR submitted that there have been sufficient opportunity given to the assessee.
After hearing both the parties and perusing the material available on the record, I find that the assessee deserves one last opportunity and cannot be condemned unheard and therefore, keeping in view principles of substantial justice, the matter is remitted to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee.
In the result, appeal of the Assessee is allowed for statistical purposes.
(Order pronounced in the open Court on 19/02/2025 )