RAMHET SINGH,GWALIOR vs. INCOME TAX OFFICER 2(1) GWALIOR, GWALIOR
Facts
The assessee preferred an appeal against the order of the CIT(Appeals) which dismissed the assessee's first appeal ex parte. The assessment order was also passed ex parte under section 144 of the Income-tax Act, 1961, with an addition of Rs.13,15,340/- on account of unexplained investment in land.
Held
The Tribunal noted that while the assessee did not respond to notices, the CIT(Appeals) passed an ex-parte order without discussing the merits. Considering the ex-parte nature of both orders and the request for another opportunity, the Tribunal decided to provide one last opportunity to the assessee.
Key Issues
Whether the CIT(Appeals) erred in dismissing the appeal ex parte without adequate opportunity and proper discussion of merits, and if a further opportunity should be granted.
Sections Cited
250(6), 144, 69
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. 304/Agr/2025 Assessment Year: 2013-14
Ramhet Singh, Shri Vihar Vs. Income-tax Officer, Colony, Near Ganesh Mandir. Ward 2(1), Gwalior. Ghosipura Station, Gwalior. PAN : ABNPY2597E (Appellant) (Respondent) Assessee by Sh. Manuj Sharma, Advocate Department by Sh. Anil Kumar, Sr. DR
Date of hearing 17.07.2025 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 30.04.2025 passed in Appeal No.CIT (A), Gwalior/10383/2019-20 by Ld. ADDL/JCIT(A)-1, Gurugram 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 ex parte, confirming the assessment order dated 23.11.2019 passed u/s. 144 of the Act.
ITA No.304/Agr/2025
This appeal has been preferred on the ground, in addition to
other grounds, that the ld. CIT(Appeals) has erred in not passing the
impugned order in terms of section 250(6) of the Act.
Perused the records and heard learned representative for the
assessee and ld. departmental representative for the revenue.
Learned AR has submitted that the impugned order of ld.
CIT(Appeals) is not sustainable, having been passed without
affording reasonable opportunity of hearing to the assessee,
particularly when the assessment order was also passed u/s. 144 of
the Act.
Ld. DR, on the other hand, has submitted that sufficient
opportunities were afforded to the appellant by ld. CIT(Appeals). He
supported the impugned order.
Perusal of the impugned order shows that during the appellate
proceedings, learned CIT(Appeals) issued notices to the assessee on
20.10.2021, 08.11.2021, 25.07.202, 26.08.2022, 26.10.2022,
12.02.2024, 06.08.2024 and 07.04.2025, which remained un-
responded on behalf of the assessee. 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 2 | P a g e
ITA No.304/Agr/2025
expected to state the points for determination, decision thereon and
the reasons for the decision as provided u/s. 250(6) of the Act. A
perusal of the assessment order also reveals that the same has been
passed u/s. 144 and the addition of Rs.13,15,340/- has been made
on account of unexplained investment in purchase of land u/s. 69 of
the Act. In the circumstances, keeping in view that both the orders of
authorities below are passed ex parte and considering the request of
assessee to provide one more opportunity of hearing before the
Assessing Officer to explain the source of impugned payment 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 Assessing Officer for adjudication a fresh after
giving last opportunity of hearing to the assessee. We order
accordingly. We further direct the assessee to be diligent and
cooperative in attending the proceedings and furnishing cogent
evidences to explain the source of impugned payment before the
Assessing Officer for the expeditious and effective disposal.
Assessee shall refrain from seeking any adjournment but for
compelling and unavoidable reasons. Needless to say that learned
AO shall ensure the observance of the principles of natural justice.
The appeal is liable to be allowed accordingly. 3 | P a g e
ITA No.304/Agr/2025
In the result, the appeal is allowed for statistical purposes. The
impugned orders of the authorities below are 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/-
