SURENDRA KUMAR RAI,JHANSI vs. DCIT 1(1) GWALIOR, GWALIOR

Briefly stating, assessee e-filed return of income on 15.03.2018, declaring total income of Rs.50,65,830/-. Case was selected for complete scrutiny under CASS. Statutory notices u/s. 143(2) and 142(1) of the Act were issued and served upon assessee. After considering assessee’s partial response on ITBA portal, the Assessing Officer assessed assessee’s total income at Rs.1,49,92,450/-, vide assessment order dated 24.12.2019 passed u/s. 143(3) of the Act.

Aggrieved, assessee preferred first appeal before ld. CIT(Appeals), who dismissed assessee’s appeal ex parte.

Assessee has filed this second appeal on the ground that the ex parte impugned order is bad in law as passed without asking for the remand report from the Assessing Officer and ignoring the fact that neither the provision of section 69A was attracted nor any inquiry was made by the Assessing Officer u/s. 131/133 of the Act.

At the very outset, we notice that ld. CIT(Appeals) issued notices dated 07.01.2021, 04.11.2022, 22.08.2023, 29.07.2024 and 06.12.2024 to assessee for his response. However, assessee failed to make any submission before first appellate authority. It is, however, noticed that learned CIT(Appeals) passed ex-parte impugned order without any substantial discussion on the merits of the case, whereas learned 2 | P a g e CIT(Appeals) was expected to state the points for determination, decision thereon and the reasons for the decision as provided u/s. 250(6) of the Act. We, therefore, deem it just and appropriate to remit the matter back to the file of learned CIT(A) for adjudication afresh on merits after affording opportunity of hearing to the assessee. The ld. CIT(Appeals) is directed to pass speaking and reasoned order. We direct the assessee to be cooperative in attending the hearings and making submissions before the learned CIT(A) for the expeditious and effective disposal. Needless to say, that learned CIT(A) shall ensure the observance of the principles of natural justice. The appeal is, thus, liable to be allowed for statistical purposes.

In the result, assessee’s appeal is allowed for statistical purposes.