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Facts
The assessee filed two appeals against ex-parte orders of the CIT(A), which had dismissed appeals against ex-parte assessments made by the AO under sections 144 and 147 of the Income Tax Act for AY 2015-16 and 2018-19. The assessee failed to participate in proceedings before both lower authorities.
Held
The Tribunal noted that all previous orders were ex-parte due to the assessee's non-participation. Agreeing with both parties, the Tribunal set aside the CIT(A) orders and remanded both cases to the AO for fresh assessment, directing the AO to provide the assessee a proper opportunity of being heard.
Key Issues
Non-participation of the assessee leading to ex-parte assessments and appeals; Whether cases should be remanded for fresh assessment with an opportunity of being heard.
Sections Cited
Section 250, Section 144, Section 147
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Income Tax Appellate Tribunal, : GAUHATI BENCH: GUWAHATI
Before: SHRI MANOMOHAN DAS, HON’BLE & SHRI RAKESH MISHRA, HON’BLE
ORDER
PER MANOMOHAN DAS, JM
This set of two appeals by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi (hereinafter referred to as the (“CIT(A)” dated 12.11.2024 and dated 13.11.2024 respectively passed under Section 250 of the Income Tax Act, 1961 (hereinafter Page 1 of 3 -10 / GTY / 2025 Dwipika Goswami-Vs- The ITO, Ward-1, Guwahati AY: 2015-16 & 2018-19 referred to as the ‘Act’) and pertain to the Assessment Year [AY] 2015- 16 & AY 2018-19 respectively.
The learned Assessing Officer have completed the assessments in both the cases under section 144 r.w.s. 147 of the Act. The ld. AO vide his separate orders dated 10.03.2023 and dated 18.03.2023 have made additions to the total income of the assessee under section 144 r.w.s 147 of the Act.
The assessee filed two separate appeals before the ld. CIT(A). The ld. CIT(A) dismissed both the appeals of the assessee vide his ex- parte orders dated 12.11.2024 and 13.11.2024 respectively.
The Ld. AR by making submissions prays for remanding both the appeals to the ld. AO as the assessee failed to participate in the proceedings before the ld. AO as well as before the ld. CIT(A). The Ld. DR has also no objection on the submissions of the Ld. AR for remanding the cases to the ld. AO.
We have considered the submissions of the Ld. AR as well of the Ld. DR. We also perused the materials on record. We observe that, the ld. AO as well as ld. CIT(A) were constrained to dispose of both the appeals in absence of the assessee. The assessee failed to participate in the proceedings before the lower authorities. The ld. AO was constrained to complete the assessments under section 144 of the Act. Similarly, the ld. CIT(A) have disposed of the appeals ex-parte.
Since, the orders of both the ld. AO and ld. CIT(A) were ex-parte orders, we have accepted the prayer of the Ld. AR for remanding both the cases to the ld. AO for fresh assessment. Accordingly, we set aside the orders of the ld. CIT(A) dated 12.11.2024 and 13.11.2024 and remand both the cases to the ld. AO. We direct the ld. AO to reframe the assessments after giving the assessee an opportunity of being heard. Also, we direct the assessee to substantiate his claims before
Page 2 of 3 -10 / GTY / 2025 Dwipika Goswami-Vs- The ITO, Ward-1, Guwahati AY: 2015-16 & 2018-19 the ld. AO. Thus, we allow both the appeals of the assessee for statistical purposes only. 7. In the result, both the appeal of the assessee are allowed for statistical purposes only. Order pronounced in the open court on this 10th day of July, 8. 2025.