INDIAN ART GALLERY,NEW DELHI vs. ITO WARD 28(1), NEW DELHI

Brief facts of the case are that, an assessment order came to be passed on 23/12/2019 u/s 143(3) of the Income Tax Act (‘Act’ for short) by computing the income of the Assessee at Rs. 84,96,373/- by making addition u/s 68 of the Act of Rs. 81,56,143/-. The Assessee preferred an Appeal before the CIT(A) and the Ld. CIT(A) vide order dated 27/03/2024, passed an ex-parte order dismissing the Appeal filed by the Assessee.

The Ld. Counsel for the Assessee submitted that the Assessee filed an application for adjournment before the CIT(A), but instead of granting the adjournment, the CIT(A) has decided the appeal against the Assessee by dismissing the Appeal filed by the Assessee. Thus, the Ld. CIT(A) violated the principles of natural justice, therefore, sought for allowing the Appeal.

Per contra, the Ld. Departmental Representative submitted that sufficient opportunity has been given to the Assessee and the Assessee has not argued the Appeal before the CIT(A), therefore, submitted that the Appeal of the Assessee is devoid of merit, thus, sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. It is found from the record while dismissing the Appeal filed by the Assessee, the CIT(A) observed that the Assessee has not furnished any written submission and no argument has been advanced, accordingly, decided the issue against the Assessee.

Considering the fact that the Appeal has been decided ex-parte by the assessee we deem it fit to restore the matter to the file of CIT(A) for fresh consideration in accordance with law after hearing the Assessee. Ordered accordingly.

In the result, the appeal of the Assessee is partly allowed for statistical purpose.