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Facts
The assessee filed appeals challenging the ex-parte orders of the Ld. CIT(A). The assessee claimed that they were denied a reasonable opportunity of being heard and sought an opportunity to present evidence. The delay in filing some appeals was condoned as no objection was raised by the Revenue.
Held
The Tribunal held that the assessee had demonstrated reasonable cause for not submitting documents earlier. In the interest of justice, the matter was restored to the file of the Ld. CIT(A) for a fresh adjudication.
Key Issues
Whether the assessee was denied a reasonable opportunity of hearing by the Ld. CIT(A), and whether the ex-parte orders were justified.
Sections Cited
250, 143(3), 147, 144, 144B, 263
AI-generated summary — verify with the full judgment below
501, 503, 514 & 526/Jodh/2024 O R D E R Per Bench : All the above appeals are filed by the assessee against the independent ordersof the National Faceless Appeal Centre(NFAC), Delhi [hereinafter called, ‘Ld.CIT(A)] passed under section 250 of the Income-tax Act, 1961 (hereinafter, ‘the Act’). All the impugned orders are emanated from the orders of the Ld.AO, the details of which are given below:- I.T.A Number A.Y. CIT(A)’s order Assessing Officer Section under which date order is passed & dt of order 345/Jodh/2024 2015-16 28/03/2023 ITO, Ward 2, U/s 143(3), DO Makrana. 29/12/2017 501/Jodh/2024 2015-16 30/11/2023 Assessment Unit, U/s 147 r.w.s. 144 Income-tax r.w.s.144B, DO Department 14/03/2023 503/Jodh/2024 2015-16 19/04/2024 NFAC U/s 144 r.w.s 263 r.w.s. 144B, DO 13/09/2021 514/Jodh/2024 2015-16 15/12/2023 ITO, Ward 2, Churu U/s 143(3) r.w.s. 147, DO 21/11/2017 526/Jodh/2024 2018-19 23/04/2024 Assessment Unit, U/s 147 r.w.s. 144 r.w.s. Income-tax 144B, DO 30/03/2023 department
The registry informed that 514/Jodh/2024, are filed with a delay of 338 days and 104 days, respectively. The condonation petitions were filed by both the assessee. The Ld.DR had not raised any objection related to condonation of delay related both the appeals. Accordingly, we condone the delay in filing the appeals and take the appeals for adjudication.
All these appeals were heard and are being disposed of by this consolidated order, as the common issue involved relates to the ex parte orders passed by the Ld. CIT(A) against the assessees. is taken as lead case.
501, 503, 514 & 526/Jodh/2024 4. We find that the assessee, while filing the appeal, has challenged the order of the Ld. Assessing Officer (in short, the “Ld. AO”) relating to the addition of Rs.48,26,250/- made on account of unexplained investment in immovable property. The said assessment order was carried in appeal before the Ld. CIT(A). The Ld. CIT(A) granted the assessee several opportunities of hearing; however, there was no compliance from the assessee’s side. Consequently, the Ld. CIT(A) proceeded ex parte and upheld the impugned addition. Being aggrieved, the assessee has preferred the present appeal before this Bench challenging the order of the Ld. CIT(A). The principal grievance of the assessee is that reasonable opportunity of being heard was denied before the first appellate authority. It has, therefore, been prayed that the assessee may be afforded an opportunity to adduce evidence in support of his claim before the revenue authorities.
The Ld.DR argued and relied on the order of the revenue authorities.
We heard the rival submissions and considered the documents available in record. Having considered the totality of facts and circumstances, we are of the view that the assessee has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A). Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. CIT(A). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. CIT(A). The Ld. CIT(A) 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 501, 503, 514 & 526/Jodh/2024 diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the appeal. Accordingly, the matter is restored to the file of the Ld. CIT(A) for fresh adjudication.
As a result, the appeal of the assessee bearing