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Facts
The assessee, Mritunjay Kumar Singh, appealed against the CIT(A)'s ex-parte dismissal of his appeal for AY 2017-18, citing non-compliance with notices. The assessee contended that notices were not received, denying adequate opportunity of hearing, and sought a fresh chance to present documents before the AO concerning additions made under Section 143(3) for unexplained investment.
Held
The Tribunal noted the CIT(A) had provided opportunities but, to render substantial justice, restored the issues to the Assessing Officer for fresh adjudication. This opportunity is conditional upon the assessee paying Rs. 10,000/- as cost to the Jharkhand Tax Bar Association and producing all required documents before the AO.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte due to non-compliance, and if the assessee should be granted a fresh opportunity to present documents before the AO.
Sections Cited
Section 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: BEFORE SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAYRATNESH NANDAN SAHAYRATNESH NANDAN SAHAY
Assessment Year : 2017-18 Mritunjay Kumar Singh, Mritunjay Kumar Singh, Vs. Income Tax Officer, Income Tax Officer, Mansi Mansi Niketan, Niketan, Opp Opp- Ward-2(2), 2(2), Pratibha Apt., South Office Pratibha Apt., South Office Ranchi. Para Doranda, Ranchi. Para Doranda, Ranchi. PAN/GIR No. PAN/GIR No.AKPPS 1707 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Abhishek S. Sinha, AR with Ms. Astha, AR AR with Ms. Astha, AR Revenue by : Shri Khubchand T Pandya, Khubchand T Pandya, Sr.DR Date of Hearing : 21/08 08/2025 Date of Pronouncement : 21/08 /08/2025 O R D E R Per: Bench This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 01/01/2024 in Appeal No. CIT(A),Ranchi Ranchi/10710/2019-20 for the assessment year for the assessment year 2017-18.
Shri Abhishek S. Sinha with Ms. Astha Abhishek S. Sinha with Ms. Astha, ld AR ld ARs appeared for the assessee. assessee. Shri Shri Khubchand T Pandya, ld Sr. DR represented on behalf of represented on behalf of the revenue.
Ld AR of the assessee submitted that the ld CIT(A) has dismissed th Ld AR of the assessee submitted that the ld CIT(A) has dismissed th Ld AR of the assessee submitted that the ld CIT(A) has dismissed the appeal for non appeal for non-compliance of notices fixing the date of hearing compliance of notices fixing the date of hearing. He further
P a g e 1 | 3 submitted that though various notices were sent by the ld CIT(A) but the notices were not received by the assessee. Ld CIT(A) has passed the impugned order ex parte by not providing adequate opportunity of hearing. It was a submission that the Assessing Officer has passed assessment under Section 143(3) of the Act may making addition on account of unexplained investment. The ld. AR prayed that one more opportunity be granted to the assessee to represent his case before the AO as during the assessment proceedings also, all the relevant documents were not furnished.
In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A).
We have considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has given various opportunities to the assessee to represent his case and file all relevant documents in support of the claim but there was no response from the side of the assessee, therefore, ld CIT(A) had no option but to adjudicate the appeal of the assessee on merits on the basis of materials available on record, although the appeal was not maintainable as per law. Before us, ld AR prayed one more opportunity to represent his case before the AO as all the documents were not filed before the AO. In view of above, in order to render substantial justice, the issues in this appeal are restored to the file of the Assessing Officer for fresh adjudication subject to cost of Rs.10,000/- to be P a g e 2 | 3 paid by the assessee to the Jharkhand Tax Bar Association within one month from the date of this order and receipt of payment be produced before the Assessing Officer. The liberty is granted to the assessee to produce all the relevant documents, evidences and other details as are required to prove his case before the Assessing Officer.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 21/08/2025.