Loading judgment…
Facts
The assessee appealed against the CIT(A)/NFAC's ex-parte order for AY 2015-16, which affirmed the Assessing Officer's assessment of long-term capital gains of Rs. 45,50,230/-. The lower appellate discussion lacked proper adjudication under Section 250(6), and the assessee had not appeared or filed submissions despite adequate opportunities.
Held
The Tribunal noted non-compliance with statutory provisions in the lower appellate proceedings. Consequently, the appeal was restored to the CIT(A)/NFAC for fresh adjudication, with directions for the assessee to present all relevant facts within three effective opportunities.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order affirming long-term capital gains without detailed adjudication as per Section 250(6), and if the assessee failed to avail opportunities during lower appellate proceedings.
Sections Cited
Section 147, Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Asstt. Year : 2015-16 Satinder Kaur Virdi, Vs Income Tax Officer, D-361, Top Floor, Anand Vihar, Ward-58(3), New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ABHPV0883G Assessee by : Sh. V. Rajkumar, Adv. Revenue by : Ms. Jaya Chaudhary, CIT-DR Date of Hearing: 12.12.2024 Date of Pronouncement: 20.12.2024 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A)/NFAC, Delhi’s order dated 09.07.2024 in DIN & Order No. ITBA/NFAC/S/250/2024-25/1066519453(1), in proceedings u/s 147 the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that the learned CIT(A)/NFAC has affirmed the Assessing Officer’s assessment findings, assessing long term capital gains of Rs.45,50,230/- in her hands, vide ex-parte lower appellate discussion, and, that too, without framing any points of determination or any detailed adjudication thereof as contemplated u/s 250(6) of the Act.
2 Satinder Kaur Virdi 4. Faced with this situation, learned CIT-DR vehemently argues that the assessee neither appeared nor filed her submissions in the lower appellate proceedings despite the fact that she had been afforded adequate opportunities of hearing. Be that it may, the fact remains that there is indeed non- compliance to foregoing statutory provision in the lower appellate proceedings. We thus deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication as per law within three effective opportunities subject to a rider that the appellant shall plead and prove all the relevant facts at her own risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes in above terms. Order Pronounced in the Open Court on 20/12/2024.