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Income Tax Appellate Tribunal, “SMC”
Before: DR. ARJUN LAL SAINI
ORDER Per,Dr. Arjun Lal Saini, Accountant Member: . Arjun Lal Saini, Accountant Member:
The present appeal has been filed by the The present appeal has been filed by the Assessee, against the order passed Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated dated 17.06.2025 arising in the matter of assessment order passed u/s. arising in the matter of assessment order passed u/s. 143(3) of the Income Tax Act, Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 20 after referred to as “the Act”) relevant to the Assessment Year 2020- after referred to as “the Act”) relevant to the Assessment Year 20 21.
Gol RashiklalNathabhai 2. At the outset itself, the ld. Counsel for the assessee assailed the impugned order At the outset itself, the ld. Counsel for the assessee assailed the impugned order At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and by contending that the assessee could not represent his case before Ld. CIT(A) and by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of parte order, stood vitiated on account of violation of parte order, stood vitiated on account of violation of principle of natural justice. The Ld. Counsel for the assessee submitted that notices natural justice. The Ld. Counsel for the assessee submitted that notices natural justice. The Ld. Counsel for the assessee submitted that notices were not issued to the assessee during the assessment were not issued to the assessee during the assessment proceeding, therefore, , therefore, the assessee has submitted only part details before the assessing officer. On appeal, assessee has submitted only part details before the assessing officer. On appeal, assessee has submitted only part details before the assessing officer. On appeal, before the Ld. CIT(A), the assessee could not appear because notices were not ), the assessee could not appear because notices were not ), the assessee could not appear because notices were not served on the assessee, therefore, the Ld. CIT(A) has passed the ex served on the assessee, therefore, the Ld. CIT(A) has passed the ex-parte order. served on the assessee, therefore, the Ld. CIT(A) has passed the ex Hence, the Ld. Counsel prayed the Bench that now assessee wants to submit Hence, the Ld. Counsel prayed the Bench that now assessee wants to submit some Hence, the Ld. Counsel prayed the Bench that now assessee wants to submit additional documents and evidences, th additional documents and evidences, therefore, matter may be restored back to the erefore, matter may be restored back to the file of the assessing officer for fresh adjudication. for fresh adjudication.
On the other hand, the ld. DR for the Revenue submitted that assessee was he ld. DR for the Revenue submitted that assessee was he ld. DR for the Revenue submitted that assessee was negligent in his approach and did not appear before the Lower Authorities, negligent in his approach and did not appear before the Lower Authorities, negligent in his approach and did not appear before the Lower Authorities, therefore a cost should be imposed on the assessee, on account of his non fore a cost should be imposed on the assessee, on account of his non- fore a cost should be imposed on the assessee, on account of his non compliance attitude.
I have heard both the parties and carefully gone through the submission put forth have heard both the parties and carefully gone through the submission put forth have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws on behalf of the assessee along with the documents furnished and the case laws on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld lied upon, and perused the fact of the case including the findings of the ld lied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. CIT(A) and other materials brought on record. I note that in the assessee’s case note that in the assessee’s case under consideration, the assessment was carried out u/s under consideration, the assessment was carried out u/s 143(3) of the Act and the of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non assed by the ld. CIT(A), is an ex parte order and non-speaking assed by the ld. CIT(A), is an ex parte order and non order, therefore, I do not wish to make any comments on the merits of the grounds do not wish to make any comments on the merits of the grounds do not wish to make any comments on the merits of the grounds raised by the assessee.
Considering the above facts, Considering the above facts, I note that assessee has not given sufficient note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. opportunity of being heard and could not plead his case successfully before the ld. opportunity of being heard and could not plead his case successfully before the ld. Gol RashiklalNathabhai CIT(A). I note that the ld. CIT(A) did not discuss the assessee’s case on merits note that the ld. CIT(A) did not discuss the assessee’s case on merits note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hen based on the material available before him hence it is a violation of principle of ce it is a violation of principle of natural justice. I note that it is settled law that principles of natural justice and fair t is settled law that principles of natural justice and fair t is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard play require that the affected party is granted sufficient opportunity of being heard play require that the affected party is granted sufficient opportunity of being heard to contest his case. However, on account o However, on account of non-compliance attitude of the compliance attitude of the assessee, I imposed a cost of Rs. cost of Rs. 5,000/- on the assessee which should be deposited on the assessee which should be deposited in the Prime Minister National Relief Fund. in the Prime Minister National Relief Fund. Therefore, without delving much without delving much deeper into the merits of the case, in the interest of justice, deeper into the merits of the case, in the interest of justice, I restore the matter back restore the matter back to the file of Ld. Assessing officer Ld. Assessing officer for de novo adjudication and pass a speaking adjudication and pass a speaking order after affording sufficient opportunity of being heard to order after affording sufficient opportunity of being heard to the assessee, who in the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, turn, is also directed to contest his stand forthwith. Therefore, I deem it fit and deem it fit and proper to set aside the order of the ld. CIT(A) and remit the proper to set aside the order of the ld. CIT(A) and remit the matter back to the file matter back to the file of the assessing officer to adjudicate the issue afresh on merit to adjudicate the issue afresh on merits. For statistical s. For statistical purposes, the appeal of the assessee is treated as allowed. purposes, the appeal of the assessee is treated as allowed.
In the result, the appeal of the assessee is allowed for statistical purposes In the result, the appeal of the assessee is allowed for statistical purposes In the result, the appeal of the assessee is allowed for statistical purposes Order is pronounced in the open court on Order is pronounced in the open court on 11/09/2025