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Facts
The assessee, a teacher and widow, failed to appear before the CIT(A) due to issues with tax consultants, leading to dismissal of her appeal. The AO had made an addition of Rs. 24,72,324/- under Section 69A read with Section 115BBE for unexplained credits.
Held
The Tribunal noted the assessee's plea of non-compliance due to circumstances beyond her control and the failure of her tax consultants. Given the principle of natural justice, the case was remanded back to the AO for fresh adjudication.
Key Issues
Whether the assessee's appeal dismissal by CIT(A) for non-compliance should be set aside and whether additional evidence should be admitted for fresh adjudication.
Sections Cited
144, 69A, 115BBE
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 05.11.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.11.2019 passed by learned ITO-5(2), Bhopal [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Page 1 of 9 - AY 2017-18
Ld. AR for assessee has filed a Written-Synopsis making a request for admission of evidences and restoration of present matter to the file of CIT(A).
During hearing, Ld. AR relied upon this Synopsis. The same is scanned and re-produced below for an immediate reference:
Page 2 of 9 - AY 2017-18 Page 3 of 9 - AY 2017-18 Page 4 of 9 - AY 2017-18 Page 5 of 9 - AY 2017-18 Page 6 of 9 - AY 2017-18 Page 7 of 9 - AY 2017-18
Ld. DR for revenue agreed to the submissions and prayer of Ld. AR with a small modification. He suggested that the AO has passed assessment-order u/s 144 and the assessee has filed additional evidences which need examination by AO, therefore it would be better to restore this case to the file of AO instead of CIT(A). Ld. AR agreed to the suggestion made by Ld. DR.
Considering above submissions of parties and having regard to the principle of natural justice, we remand this matter back to the file of AO for adjudication afresh, at the risk and responsibility of assessee. The AO shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to Page 8 of 9 - AY 2017-18 remain vigilant and ensure participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 18/07/2025