ASHOK KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR
Facts
The assessee's appeal was against the order of the CIT(Appeals) which confirmed an addition of Rs.1,23,10,312/-. The assessee had claimed this amount as short-term capital gains, but it was treated as income from other sources. The assessee did not appear before the CIT(Appeals) despite notices.
Held
The Tribunal noted that the CIT(Appeals) passed an ex-parte order without discussing the merits of the case, which violates Section 250(6) of the Act and principles of natural justice. The Tribunal decided to provide a last opportunity to the assessee.
Key Issues
Whether the CIT(Appeals) erred in confirming the assessment order without proper adjudication and in violation of natural justice, despite the assessee's non-appearance.
Sections Cited
250(6), 147, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 268/Agr/2025 Assessment Year: 2013-14
Ashok Kumar Goyal, Prop., Vs. JCIT/Addl. CIT, C/o Hariom Land Trading Co., NFAC, Delhi. Khatke Ka Bada, Dal Bazar, Lashkar, Gwalior. PAN : ACLPG9004H (Appellant) (Respondent)
Assessee by None (Adjournment application rejected) Department by Sh. Anil Kumar, Sr. DR
Date of hearing 16.07.2025 Date of pronouncement 30.07.2025
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 25.03.2025 passed in Appeal No. NFAC/2012-13/10112174 by
Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2013-14, wherein learned CIT(Appeals) has dismissed
assessee’s first appeal, confirming the addition of Rs.1,23,10,312/- treating the same to be an income from other sources instead of short-term capital
ITA No.268Agr/2025
gains claimed by the assessee, vide assessment order dated 31.03.2022
passed u/s. 147 r.w.s. 144B of the Act.
This appeal has been preferred on the ground, in addition to other
grounds, that the ld. CIT(Appeals) has erred in confirming the assessment
order in violation of section 250(6) of the Act and the principles of natural
justice.
None appeared on behalf of the assessee. However, an adjournment
application was placed on record, which was rejected. We have perused
the records and heard the learned Departmental Representative for the
Revenue who supported the impugned order.
It transpires from the perusal of the impugned order that the assessee
did not respond to the notices issued by the first appellate authority on
20.08.2024, 27.08.2024 and 19.12.2024. Such a conduct of assessee
cannot be appreciated. It is, however, noticed that learned CIT(Appeals)
passed ex-parte impugned order without any discussion on the merits of
the case, whereas learned 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. In the circumstances and in the interest of
justice and fair play, we deem it just and appropriate to afford last
opportunity to the assessee and remit the matter back to the file of learned
CIT(Appeals) for adjudication on merits. We order accordingly. We further 2 | P a g e
ITA No.268Agr/2025
direct the assessee to be diligent and cooperative in attending the hearings
and making submissions before the learned CIT(Appeals) for the
expeditious and effective disposal. Assessee shall refrain from seeking any
adjournment but for compelling and unavoidable reasons. Needless to say
that learned CIT(Appeals) shall ensure the observance of the principles of
natural justice. The appeal is liable to be allowed accordingly.
In the result, the appeal is allowed for statistical purposes. The
impugned order dt. 25.03.2025 is set aside.
Order pronounced in the open court on 30.07.2025.
Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2025 *aks/-
