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Facts
The assessee filed an appeal against the order of the CIT(A) which upheld an addition made by the AO under Section 143(1) of the Income-tax Act. The assessee was absent during the appeal hearing before the CIT(A) and failed to furnish required evidence despite opportunities, leading to an ex-parte order. The assessee's income declared was Rs. 5,65,66,740/- and the computed income was Rs. 6,86,34,730/-.
Held
The Tribunal noted that the assessee was denied an opportunity to submit evidence before the revenue authorities. Therefore, in the interest of justice, the matter was restored to the file of the CIT(A). The assessee was directed to furnish all relevant documents and evidence, and the CIT(A) was asked to decide the matter afresh after granting a reasonable opportunity of being heard.
Key Issues
Whether the assessee was denied a reasonable opportunity to present evidence before the revenue authorities, necessitating a remand for fresh adjudication.
Sections Cited
143(1), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI ANIKESH BANERJEE, JM
O R D E R Per: Anikesh Banerjee, JM The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income Tax, Appeal ADDL/JCIT (A)-6Kolkata [for brevity, ‘Ld. CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, the Act’) for Assessment Year 2020-21, date of order 30/05/2025. The impugned order is emanated from the order of the CPC (in short, ‘Ld. AO’) order passed under section 143(1) of the Act, date of order 01/07/2022.
ACCEL Limited 2. When the appeal was called for hearing, none was present on behalf of the assessee. No adjournment petition was filed. Considering the merits of the case, the appeal is being proceeded to dispose off after hearing the ld. DR on ex-parte qua for the assessee.
We have heard the submissions of the ld. DR and considered the material available on record. The appeal for A.Y. 2020-21 was proceeded ex parte before the ld. CIT(A). Despite several opportunities granted by the ld. CIT(A), the assessee failed to furnish the required evidence. Consequently, the ld. AO made adjustment during processing of return U/s 143(1) of the Act. The assessee declared income in return of income amount to Rs. 5,65,66,740/-. After processing of return U/s 143(1)computed total income was Rs. 6,86,34,730/- Aggrieved, the assessee preferred appeals before the ld. CIT(A). However, after providing reasonable opportunities, the ld. CIT(A) passed ex parte orders, thereby upholding the impugned addition.
Since the assessee was effectively denied the opportunity to submit evidence before the revenue authority in support of its case, we consider it appropriate, in the interest of justice, to restore the matter to the file of the ld. CIT(A). The assessee is directed to furnish all relevant documents and evidence before the ld. CIT(A), who shall consider the same in accordance with law and decide the matter afresh after granting the assessee reasonable opportunity of being heard. It is clarified that we have not expressed any opinion on ACCEL Limited the merits of the case so as to avoid any prejudice to the proceeding before the appellate authority. The assessee is further directed to remain diligent and extend full cooperation in the set-aside proceedings to facilitate expeditious disposal of the appeals.
Accordingly, the matter is restored to the file of the Ld. CIT(A) for fresh adjudication.
Order pronounced in the open court on 30th October, 2025.