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Facts
The assessee challenged an order of the CIT(A) for AY 2023-24, which dismissed the assessee's appeal and upheld the assessment order that confirmed two additions. The assessment order for AY 2016-17 was completed under Section 147 after reopening, with additions made under Section 55,81,127/- as business income and Section 3,41,29,963/- under Section 68 r.w.s. 115BBE.
Held
The Tribunal noted that the assessee did not comply with multiple notices issued by the CIT(A). Despite this non-compliance, the Tribunal decided to grant one more opportunity to the assessee to present their case before the CIT(A) for effective adjudication. The appeal was restored to the CIT(A) for fresh decision.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) despite non-compliance with previous notices, and whether the additions made under Section 68 r.w.s. 115BBE are justified.
Sections Cited
147, 144B, 143(3), 148A, 148, 68, 115BBE, 133(6)
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Result
In the given facts and circumstances, this appeal is disposed of for statistical purpose and the appeal before Learned CIT(A) filed by the assessee is restored to its original, for afresh decision, after providing reasonable opportunity of being heard to the assessee.
14. For the non compliance with notices issued by Learned CIT(A), when no explanation has been put forth before us, Assessee-appellant is burdened with costs of Rs. 2000/-. The appellant to deposit the said amount of costs in “Prime Minister’s National Relief Fund” and produce the receipt before the Learned CIT(A) before commencement of the proceedings on remand. office.
Order pronounced in the open court on 29/09/2025.
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सहायकपंजीकार@Aेेजज. त्महपेजतंत