ANIL PRASAD GUPTA ,DARBHANGA vs. ASSESSMENT UNIT, NEW DELHI
Facts
The appeals were filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi, for A.Y. 2018-19. The primary issue raised was the assessee's non-representation before the Ld. CIT(A), which resulted in an ex parte order. The assessee also had a history of non-compliance before the Assessing Officer.
Held
The Tribunal noted that the Ld. CIT(A) passed the order ex parte due to non-representation. Given the history of non-compliance before the Assessing Officer and in the interest of justice, the Tribunal decided to provide one more opportunity to the assessee.
Key Issues
Whether the ex parte order passed by the Ld. CIT(A) due to non-representation is justified, and if the assessee should be granted another opportunity to present their case.
Sections Cited
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
