SHATRUGHAN MAURYA,BHADOHI vs. AU, ITD, ALLAHABAD
Facts
The assessee, an individual, failed to file an income tax return for AY 2018-19 despite significant cash transactions. The Assessing Officer initiated reassessment under section 148 and completed an ex-parte assessment under sections 147/144/144B. Subsequently, the CIT(A) also dismissed the assessee's appeal ex-parte for non-prosecution.
Held
The Tribunal observed that both the assessment order by the AO and the appellate order by the CIT(A) were passed ex-parte, thus denying the assessee a reasonable opportunity. Consequently, the Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a de novo assessment, with directions to provide the assessee a proper opportunity of being heard.
Key Issues
Validity of ex-parte assessment and appellate orders passed without providing the assessee a reasonable opportunity of being heard.
Sections Cited
148, 147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER SUBHASH MALGURIA:J.M.
This appeal vide I.T.A. No.169/Alld/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 18/10/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1069775604(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
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The facts of the case, in brief, are that the assessee is an individual and did not file income tax return for the year under consideration. As per the information available with the Department, the assessee had deposited cash of Rs.1,77,56,946/- and withdrawn cash of Rs.4,37,17,288/- from his bank account. The Assessing Officer issued notice u/s 148 of the Act, in response to which the assessee has not filed his income tax return. The Assessing Officer completed the assessment in the case of the assessee u/s 147/144 read with section 144, read with section 144B of the Act and assessed the total income of the assessee at Rs.2,20,01,884/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 18/10/2024, the assessee’s appeal was dismissed by the learned CIT(A) for want of prosecution. The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. Aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal.
At the time of hearing before us, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard and the materials available on record were perused. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee. Further, the assessee was not given reasonable opportunity. In view of the foregoing, the order of learned CIT(A) is set aside and restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in
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accordance with law after providing reasonable opportunity of being heard to the assessee.
In the result, the appeal is allowed for statistical purposes.
(Order pronounced in the open court on 23/07/2025)
Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member
Dated:23/07/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad
