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Facts
The assessee's appeal is against an ex-parte assessment order under Section 147, which was confirmed by an ex-parte order from the CIT(A). The assessee contended that neither the Assessing Officer nor the CIT(A) provided a reasonable opportunity to present their case.
Held
The Tribunal found that the assessee was not given a proper opportunity to present their case before the lower authorities. Therefore, the impugned CIT(A) order was set aside.
Key Issues
Whether the assessee was provided with a reasonable opportunity of being heard by the lower authorities and whether the orders passed were ex-parte without proper grounds.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2012-13 against impugned appellate order dated 07/12/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058561802(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) The facts of the case, in brief, are that in this case assessment order dated 25/12/2019 was passed by the Assessing Officer u/s 144 read with section 147 of the I. T. Act whereby the assessee’s total income was assessed at Rs.18,30,000/-. In the aforesaid assessment order, an addition of Rs.18,30,000/- was made on account of unexplained cash deposit. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 07/12/2023, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was also passed ex-parte qua the appellant assessee.
(C) Both sides have been heard. Materials on record have been perused. Learned A.R. for the assessee submitted that the Assessing Officer has framed the assessment order ex-parte and the impugned appellate order passed by the learned CIT(A) is also ex-parte and non-speaking order. He submitted that the assessee did not get proper opportunity to present the case before the learned CIT(A). The learned A.R. for assessee further submitted that the lower authorities have passed orders without providing reasonable opportunity to the assessee. In view of the foregoing submissions, learned A.R. for the assessee submitted that the issues in dispute in the present appeal before the Tribunal, should be restored back to the file of the Assessing Officer to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned D.R. for Revenue expressed no objection to this. Accordingly, the impugned appellate order of the learned CIT(A) is set aside and restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee.
(D) In the result, the appeal is allowed for statistical purposes.
(Order pronounced in the open court on 24/07/2025)