DIWAKAR GUPTA,AGRA vs. ITO, 2(1)(1), AGRA, SANJAY PLACE, AGRA
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.
Held
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.
Key Issues
Whether the ex-parte assessment and appellate orders, passed without the assessee's presence, should be set aside and restored for fresh adjudication.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ AGRA
The appeal in ITA No.193/AGR/2025 for AY 2012-13, arises out of the ld.
National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in
short] in Appeal No.CIT(Appeal)-2, Agra/10362/2019-20 dated 06.02.2025
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’).
2 ITA No.193/AGR/2025
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.
Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER
Dated: 03/09/2025 f{x~{tÜ f{x~{tÜ/A K Keot f{x~{tÜ f{x~{tÜ
