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Facts
The assessee filed an appeal against the order of the CIT(A) which had upheld an addition of Rs.1,90,46,238/- made by the AO. The assessee contended that the appeal order was passed ex-parte without considering the merits and that a reasonable opportunity was denied.
Held
The Tribunal found that the assessee had demonstrated reasonable cause for non-submission of documents and was not granted sufficient opportunity during assessment proceedings. Therefore, the matter was restored to the AO for fresh adjudication.
Key Issues
Whether the assessee was denied a reasonable opportunity to present their case and whether the ex-parte order by CIT(A) was justified.
Sections Cited
250, 147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: DR. MITHA LAL MEENA, HON’BLE & SHRI ANIKESH BANERJEE, HON’BLE
Amra Ram Kumawat vs DCIT, Central Circle-1, Jodhpur B-107, Shastri Nagar, Jodhpur- 342 001 PAN : AAVPK9064B Present for Assessee Shri Amit Kothari, CA Present for Revenue Shri Brij Lal Meena, Addl CIT-DR Date of hearing 20/08/2025 Date of pronouncement 2208/2025 O R D E R Per Bench: The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeals), Jaipur-5[for brevity, ‘Ld.CIT(A)] order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2015-16, date of order 02/05/2024. The impugned order emanated from the order of the Ld.Assistant Commissioner of Income-tax, DC Cent.Cir.1, Jodhpur [for brevity, the “AO”] order passed under section 147 r.w.s. 144 of the Act, date of order 09/03/2022.
The Ld.AR argued and stated that an addition under different heads amount to Rs.1,90,46,238/- was made by the Ld.AO. the aggrieved assessee filed an appeal before the Ld. CIT(A). The Ld.CIT(A) issued the notice on Amra Ram Kumawat different dates, but finally, the appeal order was passed exparte without considering the merit of the case. The Ld.AR stated that the reasonable opportunity was denied to the assessee to represent his case before the revenue authorities.
The Ld.DR argued and fully stands in favour of the orders of the revenue authorities.
Having considered the totality of facts and circumstances, we are of the view that the Ld. AR has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A)& Ld. AO. It is also evident that during the assessment proceedings, the assessee was not granted sufficient opportunity. Nevertheless, the assessment was completed under section 144 of the Act. Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. Jurisdictional Assessing Officer (in short, JAO). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. JAO. The Ld. JAO shall consider all such documents and evidence in accordance with law and decide the matter afresh after granting a reasonable opportunity of being heard to the assessee.We make it clear that we have not expressed any opinion on the merits of the case, so as not to prejudice the proceedings before the appellate authority. It is further directed that the assessee shall be diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the assessment. Accordingly, the matter is restored to the file of the Ld. JAO for fresh adjudication.