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Facts
The Revenue and Assessee's C.Os. filed appeals against orders dated 04/02/2025 by the Ld. Commissioner of Income Tax (Appeals) for Assessment Years 2016-17 and 2017-18. The appeals were heard together due to interconnected and identical issues. The Ld. Commissioner had remanded the case to the Assessing Officer, considering the assessment order as ex-parte.
Held
The Tribunal observed that the assessment order was not ex-parte as it contained a reply filed by the assessee which was considered by the Assessing Officer. Therefore, the Tribunal found a blatant mistake in the Ld. Commissioner's order.
Key Issues
Whether the assessment order could be considered ex-parte and subject to remand when the assessee's reply was on record and considered.
Sections Cited
250 of the Income Tax Act, 1961, 147 r.w.s. 144 of the Act
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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY
2 ITA.Nos.233 & 234/NAG/2025 C.O.Nos. 04 & 05/NAG/2025 ORDER PER BENCH:
These appeals have been preferred by the Revenue and C.Os. have been preferred by the assessee against the separate orders, all dated 04/02/2025 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Years (for short, “AY”) 2016-17 & 2017–18 respectively. Both the appeals are interconnected and having identical issues and thus, for the sake of convenience and brevity, the same were heard together and are being disposed of by way of this composite order and by taking into consideration as a lead case.
We observe that in the instant case, Ld. Commissioner remanded the case to the file of Assessing Officer by considering the assessment order as ex–parte u/sec. 147 r.w.s. 144 of the Act, but in fact, the order of A.O. having contained reply filed by the assessee on 05/03/2022 which was duly considered by the Assessing Officer and thus in any sense, order of the A.O. cannot be considered as ex–parte order and/or u/sec. 144 of the Act. Thus, there is a blatant mistake apparent from the record and therefore in the interest of substantial justice and proper and just decision of the case, we are inclined to set aside the impugned order and consequently remanding the instant case to the file of Ld. Commissioner for decision afresh on merits. Thus, the Revenue Department’s appeal stands allowed.
3 ITA.Nos.233 & 234/NAG/2025 C.O.Nos. 04 & 05/NAG/2025 3. Coming to the COs, the assessee more or less has supported the order impugned, thus needs no adjudication.
In the result, appeals of the Revenue are allowed and that of Assessee’s COs are dismissed being infructuous.
Order pronounced in the open Court on 20.06.2025.