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Facts
The Assessing Officer rejected the assessee's books of account, determined net profit at 8% of total turnover, and assessed income at Rs. 55,69,219/-. The CIT(A) upheld this addition in an ex-parte proceeding, which the assessee contended was done without any notice.
Held
The tribunal found that the CIT(A) dismissed the appeal ex-parte without any mention of notice or its service to the assessee. Consequently, the impugned order of the CIT(A) was set aside, and the appeal was restored for de novo adjudication, requiring the CIT(A) to provide a reasonable opportunity of making submissions to the assessee.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeal ex-parte without issuing a notice, and whether the matter should be remitted back for de novo adjudication with proper opportunity to the assessee.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “G”, DELHI
(A.Y.2017-18) Sandha And Associates P Ltd., D-92, Rose Wood City, Sector 49-50, Gurgaon, Haryana 122001 ...... अपीलाथ�/Appellant PAN: AAWCS-0417-N बनाम Vs. Income Tax Officer, Ward -4(1), HSIIDC Building, Vaniya Kunj, ..... �ितवादी/Respondent Udhyog Vihar, Phase V, Gurgoan 122001 अपीलाथ� �ारा/ Appellant by : Shri Samyak Jain, Advocate Ms. Priyanshi Agarwal, Chartered Accountant �ितवादी�ारा/Respondent by : Ms. Jaya Chaudhary, CIT(DR) सुनवाई क� ितिथ/ Date of hearing : 05/12/2024 घोषणा क� ितिथ/ Date of pronouncement : : 05/12/2024 आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 24.06.2024, for assessment year 2017-18.
Shri Samyak Jain, appearing on behalf of the assessee submitted that at the outset that the CIT(A) without any notice to the assessee has dismissed appeal of the assessee in an ex-parte proceedings. He prayed for restoring appeal back to the CIT(A).
Per contra, Ms. Jaya Chaudhary supporting the impugned order prayed for dismissing appeal of the assessee.