MUKESH KUMAR TIWARI,AMETHI vs. ITD, NFAC, DELHI
Facts
The assessee failed to file an income tax return for AY 2017-18, leading to an ex-parte assessment by the AO under section 144, assessing income at Rs.12,05,430/-. The assessee's subsequent appeal against this assessment was dismissed ex-parte by the CIT(A), reportedly without providing a reasonable opportunity of being heard.
Held
The Tribunal found that the CIT(A) failed to provide reasonable opportunity to the assessee before dismissing the appeal. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter back for a de novo order on merits after ensuring the assessee is given a proper opportunity of being heard.
Key Issues
The key issue was the validity of the ex-parte dismissal of the assessee's appeal by the CIT(A) without granting a reasonable opportunity of hearing, following an ex-parte assessment by the AO.
Sections Cited
142(1), 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH “SMC”, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER SUBHASH MALGURIA:J.M.
This appeal vide I.T.A. No.170/Alld/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 20/08/2024 (DIN & Order No.ITBA/APL/S/250/2024- 25/1067778305(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
The facts of the case, in brief, are that in this case the assessee did not file income tax return for the year under consideration. The Assessing Officer issued notice u/s 142(1) of the Act on 14/03/2018, requiring the assessee to file his return of income but the assessee did not file his return. The Assessing Officer completed the assessment in the case of the assessee u/s 144 of the Act and assessed the total income of the assessee at
I.T.A. No.170/Alld/2024 Assessment Year:2017-18 2
Rs.12,05,430/-. 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 20/08/2024, the assessee’s appeal was dismissed by the learned CIT(A). 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 was passed ex-parte qua the appellant assessee. Further, the learned CIT(A) has also not provided reasonable opportunity to the appellant before dismissing the appeal of the assessee. Having regard to the same, we set aside the impugned appellate order dated 20/08/2024 to the file of learned CIT(A) and we direct the learned CIT(A) to pass de novo order on merits in 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
