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Facts
The assessee filed an appeal against the order of the CIT(A) which was passed ex-parte because the assessee failed to file any submissions despite multiple opportunities. The CIT(A) dismissed the appeal, confirming the additions made by the AO. The assessee contended that they were not provided with reasonable opportunities of being heard.
Held
The Tribunal observed that the assessee did not comply with the notices issued by the CIT(A) and also failed to provide requisite documents before the AO. However, in the interest of justice, the Tribunal set aside the orders of the lower authorities and remanded the matter to the AO.
Key Issues
Whether the CIT(A) erred in passing ex-parte orders without providing adequate opportunity to the assessee, and whether the additions made by the AO were justified.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A), in short] dated 05.06.2025 arising out of the order passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) dated 23.03.2021 for Assessment Year 2018-19.
At the outset, from the perusal of the orders of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned orders ex-parte as the assessee has not filed any reply despite of providing four opportunities to file the submissions. Thus the ld. CIT(A) dismissed the appeal filed by the assessee, confirming the additions made
Samast Hanuman Bhakt Gau Sewa Dham Trust vs. ITO by the AO. The assessee has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard.
Heard the parties and considered the facts of the case. From the perusal of the order of Ld. CIT(A) clearly shows that Ld. CIT(A) has provided various opportunities however, the assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed-off this appeal of the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals. It is also observed that before the AO also, assessee has not filed the requisite details and information as called for from time to time.
Under these facts and circumstances and in the interest of justice, the order of the lower authorities is hereby set aside and remand the matter to the file of the AO with the directions to pass the order denovo a fresh in accordance with law after giving reasonable opportunity to the assessee. The assessee is also directed to appear before the AO and file all the relevant information in support of the claim.