Loading judgment…
Facts
The assessee's appeal against an assessment order passed u/s 144 read with section 147 of the Income-tax Act, 1961, for AY 2012-13, was dismissed ex parte by the CIT(A). The CIT(A) upheld the assessment order as the assessee failed to respond to notices, which the assessee attributed to not regularly checking the income-tax portal as an individual.
Held
The Tribunal restored the appeal to the file of the CIT(A) for de novo adjudication. It directed that the assessee be given a reasonable opportunity to be heard and to furnish fresh evidence, cooperating for expeditious disposal of the appeal. The grounds raised by the assessee were allowed for statistical purposes.
Key Issues
Whether the CIT(A) was justified in passing an ex parte order and upholding the assessment, and whether the appeal should be restored for a fresh adjudication with an opportunity for the assessee to be heard.
Sections Cited
Section 144, Section 147, Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M. BALAGANESH
O R D E R PER M. BALAGANESH, AM:
The captioned appeal, preferred the assessee, is directed against the order of National Faceless Appeal Centre (NFAC), Delhi, dated 17.08.2023, arising out of assessment order dated 25.11.2019, passed by the Income-tax Officer, Ward-1, Rohtak u/s 144 read with section 147 of the Income-tax Act, 1961, pertaining to the assessment year 2012-13.
At the outset, we find that the learned CIT(A) had passed an ex parte order by dismissing the appeal of the assessee. On merits, the learned CIT(A) had merely reproduced the assessment order and had stated that no counter arguments were made by the assessee before him in support of the contentions raised in the statement of facts and grounds of appeal. Accordingly, the assessment order was upheld by the learned CIT(A).
3. Before us, the learned AR prayed that though notices were issued by the learned CIT(A) as mentioned in his order, assessee, being an individual, was not regularly checking the income-tax portal, which eventually had led to non- compliance of the notice. The learned AR prayed for one last opportunity to be afforded to the assessee for making his submissions before the learned CIT(A).
4. Considering the request, in the interest of justice and fair play, we deem it fit and appropriate to restore this appeal to the file of learned CIT(A) for de novo adjudication, in accordance with law. Needless to mention that assessee be given reasonable opportunity of being heard. The assessee is a liberty to furnish fresh evidences, if any, in support of his contentions and cooperate with the learned CIT(A) for expeditious disposal of the appeal by not taking unwanted adjournments except due to exceptional or unavoidable circumstances. With these directions, grounds raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in open court on 25.04.2024.