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Facts
The assessee preferred an appeal against an ex-parte order passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC for AY 2016-17. The assessee had failed to comply with notices and submit necessary documents, resulting in ex-parte orders.
Held
While acknowledging the assessee's failure to comply, the tribunal considered the peculiar circumstances of assessment proceedings during the Covid-19 pandemic. Therefore, the case was remanded to the Assessing Officer for a fresh decision with an opportunity to be heard.
Key Issues
Whether the ex-parte orders passed due to non-compliance by the assessee should be set aside and the case remanded for fresh adjudication, considering the circumstances.
Sections Cited
250, Income Tax Act, 1961
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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
I.T.A.No. 535/NAG/2024 (Assessment Year 2016-17) Eknath Shankarrao ITO, Ward-2, Akole Kawarkhe, NA, Jaipur ZP, Jaipur–444 505, Maharashtra PAN : CIPPK 2836 K vs. (Appellant) (Respondent) For Assessee : Smt. Madhuri Joshi For Revenue : Shri Anand Nagrale, Sr.DR Date of Hearing : 18.06.2025 Date of Pronouncement : 18.06.2025 ORDER
This appeal has been preferred by the assessee against the order dated 08/08/2024 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 Year (for short, “AY”) 2016-17.
Admittedly, both the orders passed by the authorities below are ex–parte, as the assessee failed to comply with the notices issued by them and, therefore, the assessee deserves no leniency, however, the issues involved remained to be adjudicated in its right perspective and proper manner, specifically in the absence of relevant reply/ submissions/documents, which the assessee failed to file and therefore
2 ITA.No.535/NAG/2024 for just and proper decision of the case and substantial justice and by considering the peculiar facts and circumstances of the case that the assessment proceedings were carried out during the Covid–19, period when the entire nation was on–hold, this Court is inclined to remand the instant case to the file of the Assessing Officer as an exceptional case for decision afresh, suffice to say by affording a reasonable opportunity of being heard to the assessee. The assessee is also directed to comply with the notices and to file the relevant submissions/documents as would be essentially required by the A.O. and/or would be essential for establishing the claim by the assessee. It is clarified that in case of subsequent default, the assessee shall not be entitled for any leniency. Thus, the case is remanded to the file of the A.O. for decision afresh accordingly.
In the result, appeal of the Assessee is allowed for statistical purposes.