Loading judgment…
Facts
The assessee filed a return declaring nil income. The Assessing Officer passed an ex-parte assessment order. The CIT(A) also dismissed the assessee's appeal ex-parte. The appeal was filed beyond the limitation period.
Held
The Tribunal condoned the delay in filing the appeal. The Tribunal held that the assessee was not provided a reasonable opportunity of being heard in both the assessment and appellate proceedings.
Key Issues
Whether the assessee was provided a reasonable opportunity of being heard during assessment and appellate proceedings. Whether the ex-parte orders passed by the AO and CIT(A) were justified.
Sections Cited
253(3), 144, 143(3A), 143(3B)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2018-19 against impugned appellate order dated 08/05/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1064709557(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. As per noting of Registry, this appeal is time barred by 6 days. The assessee has submitted application for condonation of delay in filing of the appeal, duly supported by affidavit, on medical ground; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing.
The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.
(C) The facts of the case, in brief, are that in this case the assessee filed his return of income on 02/09/2018 declaring nil income. The assessment order dated 02/04/2021 was passed by the Assessing Officer u/s 144 read with section 143(3A) and 143(3B) of the Income Tax Act, 1961 (“the Act” for short) whereby the assessee’s income was assessed at Rs.7,55,220/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Being aggrieved, the assessee went in appeal before the learned CIT(A). Vide impugned appellate order dated 08/05/2024, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was passed ex-parte qua the appellant assessee. At the time of hearing, the learned Authorized Representative for the assessee submitted that the assessee did not get reasonable opportunity during assessment proceedings in the office of the Assessing Officer, and during the appellate proceedings in the office of learned CIT(A). He further submitted that issues in dispute regarding additions made in the assessment order be restored back to the file of the Assessing Officer, with the direction to pass de novo assessment order. The learned Departmental Representative for Revenue expressed no objection to this.
(D) I have heard both sides. I have perused the materials on record. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee and the assessee’s submissions on merits could not be considered either by the Assessing Officer or by the learned CIT(A). Further, reasonable opportunity of being heard was not provided to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and the issues in dispute regarding additions made in assessment order are 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.