Loading judgment…
Facts
The assessee filed an appeal against an ex-parte order of the CIT(A) dated 25.01.2019, which had confirmed an addition of Rs. 56,18,000/- made by the AO under Section 69 of the Income Tax Act for AY 2010-11. The original assessment was completed under Section 143(3) read with Section 147, and the assessee had not appeared before the CIT(A) despite receiving notices.
Held
The tribunal, noting the ex-parte nature of the CIT(A)'s order, decided to provide the assessee a further opportunity of being heard to prevent a miscarriage of justice. Consequently, the tribunal set aside the CIT(A)'s order and remitted the issue back to the CIT(A) for fresh adjudication, with a clear direction that the assessee must cooperate.
Key Issues
Validity of an ex-parte appellate order passed by the CIT(A) confirming an addition under Section 69 without hearing the assessee; whether a fresh opportunity of hearing should be granted.
Sections Cited
250(6), 143(3), 147, 69
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 : -None- Respondent by : Shri Anshul, Sr. D.R. Date of Hearing 30.05.2024 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 25.01.2019 passed by the Commissioner of Income Tax (Appeals) – 13, New Delhi under section 250(6) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 27.12.2017 by the ITO, Ward-38(4), New Delhi under Section 143(3) read with Section 147 of the Act for Assessment Year 2010-11.
Manjeet.vs.ITO Asst.Year : 2010-11 - 2 - 2. The First Appellate Authority though issued notices on several occasion commencing from 26.11.2018 to 14.01.2019, none appeared on behalf of the assessee and having no other alternative proceeded with the appeal and finalized the same upon confirming the addition made by the Learned AO u/s 69 of the Act to the tune of Rs.56,18,000/-. Hence the instant appeal before us.
Today, when the matter was taken by us, no one appeared on behalf of the assessee. However, keeping in view the ultimate ex parte order passed by the Learned CIT(A), we find instead of keeping the matter pending before us, it may be sent to the Learned CIT(A) and the assessee may be given a further opportunity of being heard in order to prevent the miscarriage of justice. Such observation made by us, when disclosed before the Court, the Learned DR with all his fairness did not oppose the same. Hence, we set aside the order passed by Learned CIT(A) and remit the issue to the file of the CIT(A) for adjudication of the same 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 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.
Manjeet.vs.ITO Asst.Year : 2010-11 - 3 - 4. In the result, appeal of the assessee is allowed for statistical purposes.