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Facts
The assessee's appeal arises from an assessment order and an order by the NFAC, both passed ex-parte. The assessee cited lack of computer knowledge for not responding to electronic notices. There was a significant delay of 504 days in filing the appeal.
Held
The Tribunal noted the delay and condoned it. It observed that both lower authorities passed orders ex-parte, violating principles of natural justice. The Tribunal restored the appeal to the AO for de novo adjudication with an opportunity of being heard.
Key Issues
Violation of principles of natural justice by passing ex-parte orders due to lack of opportunity for representation.
Sections Cited
144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
O R D E R
The appeal in AY 2011-12 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 30.09.2023 against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 dated 14.02.2018 (hereinafter referred to as ‘the Act’) by ITO, Ward-1(2), Gwalior (hereinafter referred to as ‘ld. AO’).
At the outset, I find that there is a delay in filing of appeal by the assessee by 504 days before this Tribunal. Considering the reasons adduced in the condonation petition, I am inclined to condone the delay in filing appeal and admit the appeal of the assessee for adjudication.
The main grievance of the assessee is that orders have been passed by the both the lower authorities by violating the principles of natural justice by not affording sufficient opportunity. None appeared on behalf of the assessee before me. I find that the assessee is a retired pensioner and a senior citizen. The case of the assessee was sought to be reopened u/s 147 of the Act and assessment Page | 1 Kripa Ram Vyas was framed ex parte u/s 144 read with Section 147 of the Act after making addition of Rs. 5 lakhs on account of unexplained investment in mutual funds. Even before the NFAC, no representation was made by the assessee as he is not conversant with the electronic notices sent to him due to lack of computer knowledge, which eventually lead to ex parte order passed by the ld NFAC dismissing the appeal of the assessee. Since, both the orders of the lower authorities were passed ex parte, I deem it fit and appropriate in the interest of justice and fairplay, to restore this appeal qua the issue in dispute before him, to the file of the ld AO for de novo adjudication in accordance with the law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to raise fresh grounds challenging the validity of reassessment, if he so desires, and file additional evidences, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 12/09/2025.