MOHAMMAD KHAN,ALIGARH vs. ITO WARD 4(1)(2), ALIGARH
Facts
The assessee filed an appeal for AY 2017-18 which was delayed by 590 days. Both the assessment and appellate orders were passed ex-parte without the assessee's presence. The addition was made on account of cash deposits during demonetization.
Held
The Tribunal condoned the delay in filing the appeal. Considering that the orders were passed ex-parte, the appeal was restored to the file of the AO for de novo adjudication. The assessee was directed to cooperate for expeditious disposal.
Key Issues
Whether the ex-parte assessment and appellate orders should be set aside and restored for de novo adjudication, considering the delay in appeal filing and the circumstances.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ AGRA
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ AGRA (Through Physical/Virtual Hearing) BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 181/AGR/2025 (Assessment Year: 2017-18) Mohammad Khan Vs. The Income Tax Officer, @Mohd. Ibrahim Ward-4(1)(2), Aligarh, Khan, 4/321 M Uttar Pradesh Ibrahim Khan, Zohra Bagh, New Abadi, Ahmad Nagar, Aligarh Uttar Pradesh-202002 (Appellant) (Respondent) PAN: AVYPK2504N Assessee by : Shri Devinder Pal, Adv. Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/08/2025 Date of pronouncement 03/09/2025 O R D E R The appeal in ITA No.181/AGR/2025 for AY 2017-18, arises out of the ld. 1. National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No.CIT(Appeal), Aligarh/10545/2019-20 dated 22.06.2023 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 13.12.2019 by the Income Tax Officer, Ward-4(1)(2), Aligarh, (hereinafter referred to as ‘ld. AO’).
2 ITA No.181/AGR/2025 2. At the outset, I find that there is a delay in filing of appeal by the assessee by 590 days before me. Considering the reason adduced in the condonation petition, I am inclined to condone the delay and admit the appeal of the assessee for adjudication.
I find both the assessment order as well as the appellate orders were passed exparte without the presence of the assessee. The addition made is on account of cash deposits made during the demonetization period. Since both the orders of the lower authorities are exparte, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld AO for de novo adjudication qua the issue in dispute before me, in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld AO for expeditious disposal of the set aside assessment proceedings by not taking unwarranted adjournments. Hence, 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 03/09/2025.
-Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 03/09/2025 Shekhar/A K Keot Copy forwarded to
3 ITA No.181/AGR/2025 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, AGRA
