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Facts
The Assessing Officer made ex-parte additions under Section 69 of the Income Tax Act, 1961, which were subsequently confirmed ex-parte by the CIT(Appeals)/NFAC. The assessee appealed, contending there were genuine reasons for non-appearance before the lower authorities.
Held
The Tribunal restored the matter to the Assessing Officer for re-adjudication, directing the AO to provide the assessee with a sufficient opportunity of being heard. The assessee was also directed to appear before the lower authorities to present their case.
Key Issues
The key issue was whether the ex-parte additions made under Section 69, and subsequently confirmed by CIT(A), should be set aside and remanded to the AO given the assessee's genuine reasons for non-appearance before lower authorities.
Sections Cited
Section 69 of the Income Tax Act, 1961, Section 147 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: DR. B.R.R. KUMAR & SH. SUDHIR KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Vijay Kumar Grover Vs. DCIT Flat No.702, Angelo Circle- 70 (1) Building, Hiranandani New Delhi Estate, Thane, Chitalsar, Mandapa B.O. Thane, Maharashtra 400607 PAN No.AAZPG7896G (APPELLANT) (RESPONDENT) Appellant by Sh. Shivam Bansal, CA Respondent by Sh. Amit Katoch, Sr. DR Date of hearing: 23/07/2024 Date of Pronouncement: 23/07/2024 ORDER PER SUDHIR KUMAR, JM:
This appeal by the assessee is directed against the order of the CIT(Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “NFAC”] vide order dated 15.12.2023 pertaining to A.Y. 2017-18 and arises out of the assessment order dated 30.03.2023 under section 147 of the Income Tax Act 1961 [hereinafter referred as ‘the Act’].
The brief facts of the case are that the Assessing Officer in an ex-parte order has made the additions u/s. 69 of the Income Tax Act, 1961.
Upon assessee’s appeal, Ld.CIT(A)/NFAC has confirmed the AO’s order ex-parte.
The Ld. Counsel for the assessee submitted that there were genuine reasons for non appearance of the assessee. He prayed that the matter may be restored to the file of the Assessing Officer to canvas his case.
The ld. DR for the revenue did not object to the above proposition.
In view of these facts and circumstances of the case, we restore the issue to the file of the AO for re-adjudication of the issues. The AO is directed to decide the case as per law after granting sufficient opportunity of being heard to the assessee. The assessee is also directed to appear before the lower authorities. Thus, the grounds of the assessee are allowed for statistical purpose.
In the result, the appeal of the assessee is allowed for statistical purpose.
The order pronounced in the open court on 23.07.2024 after the conclusion of the hearing.