ANIL PRASAD GUPTA,DARBHANGA vs. ASSESSMENT UNIT, NEW DELHI
Facts
The appeals were filed by the assessee against orders passed by the National Faceless Appeal Centre for the Assessment Year 2018-19. The assessee's primary contention was non-representation before the Ld. CIT(A), leading to an ex-parte order. A perusal of the assessment order also indicated non-compliance and lack of details provided to the AO.
Held
The Tribunal noted that the assessee had not provided details before the Assessing Officer and had not represented themselves before the Ld. CIT(A). In the interest of justice, the Tribunal decided to provide one more opportunity to the assessee.
Key Issues
The issue primarily concerned the assessee's non-representation before the Ld. CIT(A), which resulted in an ex-parte order, and the restoration of the case to the AO for fresh adjudication.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI GEORGE MATHAN, JM & SHRI SANJAY AWASTHI, AM
IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA (Through Virtual hearing at Kolkata) BEFORE SHRI GEORGE MATHAN, JM AND SHRI SANJAY AWASTHI, AM ITA Nos. 483 to 485/PAT/2024 (Assessment Years: 2018-19) Anil Prasad Gupta National Faceless Appeal Lal Bagh, Near Town Hall, Centre, New Delhi-110001 Vs. Darbhanga,-846004, Bihar (Appellant) (Respondent) PAN NO. APWPG2395h Assessee by : Shri Ashish Kr. Agrawal, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 24.06.2025 Date of pronouncement: 25.06.2025 O R D E R PER GEORGE MATHAN, JM:
These are appeals filed by the assessee against the orders of National Faceless Appeal Centre, Delhi [hereinafter referred as the learned CIT (A)] even dated 27.05.2024 for A.Y. 2018-19.
Shri Ashish Kr. Agrawal, represented both on behalf of the assessee and Shri Ashwani Kr. Singal, represented on behalf of the Revenue.
The facts and circumstances in all the appeals are similar. The first issue, inter alia, raised by the assessee is non-representation before the Ld. CIT(A). Assessee submitted that the Ld. CIT(A) passed the order ex parte. A perusal of the assessment order shows that there was non- compliance before the ld. AO as well and no details had been produced before the ld. Assessing Officer. This being so, and in the interests of justice, one more opportunity is being provided to the assessee to produce the details before the Assessing Officer. Hence, the issues in the appeal on merits are restored to the file of the AO for re-
In the result, the appeals of the assessee are partly allowed for statistical purposes.
Order pronounced in the open court on 25.06.2025.
Sd/- Sd/- (SANJAY AWASTHI) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 25.06.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna
