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Facts
The assessee appealed against an ex-parte order of the CIT(A) for the AY 2016-17, which confirmed an assessment made by the AO under section 144 of the Income Tax Act. The CIT(A) issued the ex-parte order after rejecting the assessee's requests for adjournment, despite the assessee raising a preliminary issue of jurisdiction and seeking time for document compilation.
Held
The Tribunal acknowledged lapses on the assessee's part but, in the interest of substantial justice, allowed the appeal for statistical purposes. The matter was restored to the Assessing Officer for a fresh decision in accordance with law, with a direction for the assessee to cooperate and provide all necessary details.
Key Issues
Whether the ex-parte assessment confirmed by CIT(A) should be set aside and remanded to the AO for fresh adjudication, considering the assessee's non-compliance and jurisdictional claims.
Sections Cited
Section 144 of the Income Tax Act, 1961, Section 124(4) of the Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘F’: NEW DELHI
Before: SHRI AMIT SHUKLA & SHRI M. BALAGANESH
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER
ITA No.1809/DEL/2023 [Assessment Year: 2016-17]
Ram Bajaj Foundation, ITO, RNB House 1, Vs Ward Exemption-2(4), Shivaji Enclave, Main Road, Delhi Near Raja Garden West Delhi, Delhi-110027 PAN: AAGCR5068N Assessee Revenue
Assessee by Shri Ved Jain, Adv. & Shri Aman Garg, CA Revenue by Shri Mukesh Kumar Jha CIT-DR
Date of Hearing 15.02.2024 Date of Pronouncement 04.03.2024
ORDER PER AMIT SHUKLA, JM,
The aforesaid appeal filed by the assessee is against order
dated 15.05.2023, passed by the learned Commissioner of Income
Tax (Appeals)-23, New Delhi, for the quantum of assessment passed
under section 144 of the Income Tax Act, 1961 (hereinafter the Act)
for Assessment Year 2016-17.
Before us, the learned counsel for the assessee submitted that
here in this case, the appeal has been decided ex-parte by the
learned CIT(A), because the assessee had raised preliminary issue of
ITA No.1809/Del/2023
jurisdiction and requested for the copy of order u/s 124(4) of the Act
passed by CIT(Exemption) for determining the jurisdiction in this
case, which was made available. Further, the assessee had been
seeking adjournment, which has been rejected n by the Ld. CIT(A).
Accordingly, the ld. CIT (A) has passed ex-parte order confirming the
order of the Assessing Officer which again was passed under section
144 of the Act.
Before us, 1d. DR submitted that even before the Assessing
Officer, proper compliance has not been made, therefore, the
Assessing Officer was constrained to pass order under section 144
of the Act. Therefore, if at all the matter is restored or set-aside then
the same should be restored back to the file of the Assessing Officer.
After considering the material placed on record, we find that
though in response to various queries, the assessed replied before
the Assessing Officer. However, according to the Assessing Officer,
complete information and details were not submitted. However,
before the learned CIT (A), despite several notices, the assessee has
not responded except for seeking adjournment on the ground that
they are in process of compilation of paper book and drafting of
written submissions. Prima facie, there are some latches on the part
of the assessee, however, in the interest of substantial justice, we
deem fit that all the issues raised by the assessee should be restored
ITA No.1809/Del/2023
back to the file of the Assessing Officer to decide afresh in accordance with law and assessee is also directed to cooperate with the AO in the proceedings and to file the relevant details and explanation as required by the Assessing Officer. Accordingly, the matter is restored back to the file of the Assessing Officer.
In the result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 04th March, 2024.
Sd/- Sd/- [M. BALAGANESH] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04.03.2024 ff^ ff^ ff^ ff^ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi