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Facts
The assessee's appeal was filed against an order passed under section 250 of the Income Tax Act, 1961, by the National Faceless Appeal Centre (NFAC). The original order was passed by the Assessing Officer under section 147 of the Act. The assessee claimed that notices were not properly served on them during the assessment proceedings and the appellate proceedings.
Held
The Tribunal noted that the assessee was not given a sufficient opportunity of being heard due to non-receipt of notices. The Tribunal decided to restore the matter to the Assessing Officer for de novo adjudication, allowing the assessee to present additional evidence and arguments.
Key Issues
Whether the assessee was provided with adequate opportunity of being heard in the assessment and appellate proceedings, and whether the matter should be remanded for fresh adjudication.
Sections Cited
147, 69A, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC”
Before: DR. ARJUN LAL SAINI
सुनवाई क� तार�ख /Date of Hearing : 14/05/2025 घोषणा क� तार�ख /Date of Pronouncement : 20/05/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by assessee pertaining to Assessment Year 2019- 20, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 17.02.2025, which in turn arises out of an order passed by Assessing Officer u/s 147 of the Act, on 17.03.2024.
At the outset, the Ld. Counsel for the assessee submitted that during assessment proceedings, notices were served on different e-mail addresses, (AY:19-20) Praful A Sankhavara therefore assessee could not comply with the said notices issued by Assessing Officer and assessment passed u/s 147 and treated deemed income u/s 69A of the Act. The Ld. Counsel for the assessee submitted that during the appellate proceedings, Ld.CIT(A) issued noticed on old email-id of the assessee, which the assessee was not using. The assessee had informed the department, his new email-id, on which the ld. CIT(A), did not send the notices, as a result the Ld. CIT(A) passed ex parte order. The Ld. Counsel submitted that the assessee wants to submit additional evidence and documents before Assessing Officer to prove his case before Assessing Officer. The Ld. Counsel for the assessee prayed before the Bench and one more opportunity should be allowed to prove his case in the interest of justice. Therefore, the matter may be remitted back to the file of the Assessing Officer for fresh adjudication.
On the other hand, the Ld. Senior DR for the revenue did not have any objection, if the matter remitted back to the file of the Assessing Officer for fresh adjudication.
I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee Considering the above facts, I note that assessee has not given sufficient opportunity of being heard his case successfully before the ld. CIT(A) due to non receipt of notices. I note that Ld. Counsel for the assessee prayed before the Bench that one more opportunity should be given to prove assessee’s case before Assessing Officer. Therefore, without delving much deeper into the merits of the case, in the interest of justice, I restore the matter back to the file of Assessing Officer for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, I deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. Assessing Officer to (AY:19-20) Praful A Sankhavara adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the assessing officer at the time of assessment proceedings in consequence to this order and the Assessing Officer shall, allow the assessee adequate opportunity of being heard and to make relevant submissions, and then pass a speaking order which is fair and judicious.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 20/05/2025.