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Facts
The assessee filed an appeal challenging the impugned order passed by the CIT(A) for AY 2018-19. The assessee had also challenged the assessment order passed u/sec. 143(3) of the Act. Despite being afforded opportunities, the assessee failed to comply and made no submissions.
Held
The CIT(A) decided the appeal ex-parte and confirmed additions of ₹ 3,93,995 u/s 69A and ₹ 40,24,234 u/s 40A(3) by dismissing the appeal. The Tribunal, considering the facts and circumstances, inclined to set aside the impugned order and remand the case.
Key Issues
Whether the ex-parte assessment order passed by the CIT(A) for non-compliance by the assessee is justified and whether the case should be remanded for fresh adjudication.
Sections Cited
69A, 40A(3), 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 16/06/2025 Date of Order – 16/06/2025
O R D E R PER K.M. ROY, A.M.
The captioned appeal has been filed by the assessee challenging the impugned order dated 31/01/2025, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur, [“learned CIT(A)”], for the assessment year 2018–19.
Though, the assessee challenged the assessment order dated 2. 25/03/2021 passed u/sec. 143(3) of the Act by filing the first appeal before the Ld. Commissioner, however, in spite of affording three opportunities except filing adjournment application on dated 07/01/2025, eventually made no compliance and, therefore, in the 2 Paras Agro Processors ITA no.182/Nag./2025 constrained circumstances, Ld. Commissioner decided the appeal filed by the assessee as ex–parte and confirmed the additions of ` 3,93,995 under section 69A and ` 40,24,234 under section 40A(3) of the Act by dismissing the appeal of the assessee. As the assessee on the last occasion, in response to the notice dated 26/11/2024, has responded to the show–cause notice issued by the Ld. Commissioner and asked for adjournment, however, Ld. Commissioner, on 31/01/2025, decided the appeal of the assessee. Whatever it may be, the conduct of the assessee does not appear to be genuine, however, as the issue involved in the instant case, remained to be adjudicated in its right perspective and proper manner, especially in the absence of the relevant reply / documents, the assessee failed to file. Therefore, considering the peculiar facts and circumstances of the case in totality, for just and proper decision of the case and substantial justice, we are inclined to set aside the impugned order and consequently remand the case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording a reasonable opportunity of being heard to the assessee and subject to deposit of ` 1,100/– (Rupees eleven hundred only), so that the assessee would become more vigilant and will not repeat the non– compliance before the statutory authorities.
3 Paras Agro Processors ITA no.182/Nag./2025 In the result, appeal of the assessee is allowed for statistical 3. purposes in terms as indicated above. Order pronounced in the open Court on 16/06/2025