SHANTA SHARMA,UTTAR PRADESH vs. ITO, WARD-2(2)(3), GHAZIABAD
Facts
The assessee appealed against the CIT(A)'s ex-parte order dated 08.01.2024, which had confirmed an addition made by the Assessing Officer under Section 143(3) for AY 2017-18. The assessee failed to appear before the CIT(A) despite multiple notices, leading to an ex-parte decision, and also failed to appear before the Tribunal for the present appeal.
Held
To ensure fair play and prevent miscarriage of justice, the Tribunal remitted the issue back to the CIT(A) for fresh consideration. The CIT(A) is directed to grant the assessee a fresh opportunity of being heard and to consider any evidence presented. The CIT(A) is also at liberty to pass orders as per law if the assessee fails to cooperate.
Key Issues
Whether the ex-parte order passed by the CIT(A) confirming the AO's addition was valid given the assessee's non-appearance, and if the assessee should be granted a fresh opportunity of hearing.
Sections Cited
Section 143(3) of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, DELHI
Before: MS. MADHUMITA ROY
PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 08.01.2024 passed by the CIT(A) National Faceless Appeal Centre (NFAC), Delhi, arising out of the Assessment order dated 28.12.2019 passed by the ITO, Ward-2(2)(3) Ghaziabad, Under Section 143(3) of the Income Tax Act (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18.
None appeared on behalf of the assessee at the time call, neither any adjournment application has been filed. It appears from the record that before the First Appellate Authority though number of occasions notices were served upon the assessee fixing the date of hearing the
P a g e | 2 ITA No.1056/Del/2024 Mr.s. Shanta Sharma VS. ITO, Ward 2(2)(3)
assessee was never represented. Hence, having no other alternative the appeal was decided ex-parte confirming the addition made by the Ld. AO. However, keeping in view the principle of fair play and in order to prevent the miscarriage of justice, I would like to grant a further opportunity to the assessee to represent its case before the Ld. CIT(A).
With the aforesaid observation the issue is, thus, remitted to the file of the CIT(A) for his consideration afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the First Appellate Authority, the said authority would be at liberty to pass orders strictly in accordance with law.
The appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.10.2024
Sd/-
(MADHUMITA ROY) JUDICIAL MEMBER
Dated: 30th October, 2024 Rohit Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
