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Facts
The assessee filed an appeal against ex-parte assessment orders passed by the ITO under Section 144 r.w.s 147 and subsequently confirmed by the CIT(A) for AY 2011-12. The assessee was not granted an opportunity to be heard before both lower authorities, and the CIT(A)'s order lacked proper reasoning under Section 250(6).
Held
The Tribunal set aside the case to the Assessing Officer (AO) for fresh adjudication. The AO was directed to provide the assessee a proper opportunity of being heard and pass a reasoned order after considering all evidence.
Key Issues
Whether ex-parte assessment orders passed without providing an opportunity of being heard are valid, and the requirement for a reasoned order from the CIT(A).
Sections Cited
Section 250, Section 144, Section 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: MR. S. RIFAUR RAHMAN
Appellant by : Shri Surabh Singla, C.A. Respondent by : Shri Anshul, Sr. D.R. 30.05.2024 Date of Hearing 31.05.2024 Date of Pronouncement O R D E R PER MS. MADHUMITA ROY – JUDICIAL MEMBER :
The instant appeal filed by the assessee is directed against the order dated 13.09.2023 passed by the Commissioner of Income Tax (Appeals) – NFAC, Delhi under section 250 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 22.11.2018 by the ITO, Ward-2(4), Gurgaon under Section 144 r.w.s 147 of the Act for Assessment Year 2011-12.
Manju Devi.vs.ITO Asst.Year : 2011-12 - 2 - 2. The appellant has come up in appeal against the order passed by the Leanred CIT(A) under Section 144 r.w.s 147 of the Act arising out of an order dated 22.11.2018 that too under Section 144 r.w.s. 147 of the Act issued by the ITO, Ward - 2(4), Gurgaon. Both the orders passed by the authorities below are admittedly ex parte one. The assessee could not appear before the Learned Assessing Officer and also before the Learned CIT(A) in spite of matters being fixed on several occasions for hearing. Needless to mention, that the order of addition passed by the AO has been confirmed by the Learned CIT(A) but not by way of reasoned order under Section 250 (6) of the Act. Under these facts and circumstances, the Learned AR prays for a further opportunity of being heard by the AO which has not been opposed by the Learned DR with all his fairness.
Having heard the Learned Counsel appearing for the parties and having regard the facts and circumstances of the case, keeping in view the ex parte order passed by both the authorities below we set aside the issue to the file of the Learned AO with a direction upon him to consider the issue afresh and to pass a reasoned order 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. Manju Devi.vs.ITO Asst.Year : 2011-12 - 3 - We also make it clear that in the event, the assessee does not co-operate with the Learned CIT(A), the said authority would be at liberty to dispose of the appeal by passing a reasoned order strictly in accordance with law.
In the result, appeal of the assessee is allowed for statistical purposes.