DIWAKAR GUPTA,AGRA vs. ITO, 2(1)(1), AGRA, SANJAY PLACE, AGRA
What did the Tribunal hold?
The Tribunal found that both the assessment order and appellate orders were passed ex-parte without the assessee's presence. To ensure justice and fair play, the Tribunal restored the appeal to the Assessing Officer (AO) for de novo adjudication.
What were the facts?
The assessee's appeal before the Income Tax Appellate Tribunal (ITAT) arises from an assessment order passed ex-parte. The addition made was on account of cash deposits of Rs 11,51,565/-. The appellate orders from lower authorities were also passed ex-parte.
What were the issues?
Whether the ex-parte assessment and appellate orders, passed without the assessee's presence, should be set aside and restored for fresh adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ AGRA
against the order of assessment passed u/s 147 r.w.s.144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 02.12.2019 by the Income Tax Officer, Ward-2(1)(1), Agra, (hereinafter referred to as ‘ld. AO’).
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 in the sum of Rs 11,51,565/-. 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.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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