Loading judgment…
Facts
The assessee's appeal was preferred against the order of the NFAC, Delhi, for AY 2015-16. The assessee's grievance was that the ld. CIT(A) erred in passing an ex-parte order, confirming an addition of Rs. 1,72,12,684/-.
Held
The Tribunal noted that while the NFAC's order mentioned issuance of notice, it was unclear if the notices were properly served. Therefore, in the interest of justice, the matter was restored to the file of the ld. CIT(A).
Key Issues
Whether the ex-parte order passed by the ld. CIT(A) was erroneous due to non-service of proper notice and if the assessment addition was justified.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI RAJ KUMAR CHAUHAN, HON’BLE
PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the NFAC, Delhi dt. 21/03/2024, pertaining to AY 2015-16. 2. The sum and substance of the grievance of the assessee is that, the ld. CIT(A) erred in passing the ex-parte order thereby confirming the assessment of addition of Rs.1,72,12,684/-.
Having heard the rival submissions, we have carefully perused the order of the NFAC. Though there is a mention of the issuance of notice but whether the notices have been served, is not emanating from the order. Therefore, in the interest of justice, we deem it fit to restore the appeal to the file of the ld. CIT(A) with a direction to serve a proper 2
notice and decide the issue afresh after affording a reasonable and adequate opportunity of being heard.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 22nd July, 2024 at Mumbai. (RAJ KUMAR CHAUHAN) ACCOUNTANT MEMBER Mumbai, Dated 22/07/2024 *SC SrPs *SC SrPs *SC SrPs *SC SrPs
आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. आयकर आयु" अपील
( ) / The CIT(A)- िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड" फाई/ Guard file. 6. आदेशानुसार/ BY ORDER,