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Facts
The assessee appealed against an ex parte order by the CIT(A)/NFAC that upheld the Assessing Officer's addition of Rs. 10.32 lakhs as undisclosed income under section 69 for AY 2012-13. The CIT(A) order lacked detailed adjudication or framing of points of determination as required by section 250(6).
Held
The Tribunal, noting the absence of proper adjudication by the CIT(A), restored the appeal back to the CIT(A)/NFAC for fresh and appropriate adjudication. It stipulated that the assessee bears the responsibility to plead and prove all relevant facts during the remanded proceedings.
Key Issues
Whether the CIT(A) order, which confirmed an addition of undisclosed income under Section 69, was valid given its ex parte nature and failure to comply with adjudication requirements under Section 250(6).
Sections Cited
Section 147, Section 144, Section 69, Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
O R D E R
PER SATBEER SINGH GODARA, JM:
This assessee’s appeal for assessment year 2012-13 arises against National Faceless Appeal Centre (NFAC), Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1053690777(1), dated 13.06.2023, in case no. CIT(A), Ghaziabad/10761/3019-20, in proceedings u/s 147 read with section 144of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex parte. 2. It emerges during the course of hearing that learned CIT(A)/NFAC impugned ex parte lower appellate order has affirmed the Assessing Officer’s action, adding an amount of Rs. 10.32 lakhs as income from undisclosed source u/s 69 of the Act, without even framing points of determination or any detailed adjudication thereof as contemplated u/s 250(6) of the Act.
2 ITA 118/Del/2024
Faced with this situation, I hereby deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the learned CIT(A)/NFAC for afresh appropriate adjudication, as per law, preferably within three effective opportunities of hearing subject to the rider that it shall be the assessee’s responsibility only to plead and prove all the relevant facts in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes in above terms.