SUDHA GARG,AGRA vs. INCOME TAX OFFICER, WARD-2(1)(2), AGRA
Facts
The assessee purchased an immovable property, and the assessment was reopened as no return of income was filed for AY 2015-16. The Assessing Officer made an addition of Rs. 37,04,000/- after partly accepting the assessee's explanation. The CIT(A) dismissed the assessee's appeal due to non-compliance and lack of merit.
Held
The Tribunal held that while the assessee did receive hearing notices, considering the prayer for one more opportunity, it was fit to set aside the CIT(A)'s order. The matter was restored to the CIT(A)'s file for fresh adjudication.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without affording proper opportunity of hearing to the assessee.
Sections Cited
147, 144, 144B, 69, 115BBE
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ AGRA (Through Physical/Virtual Hearing) BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER
ITA No.272/Agr/2025 [Assessment Year: 2015-16]
Sudha Garg, Income Tax Officer, E-693, Kamla Nagar, Agra, Ward-2(1)(2), Uttar Pradesh-282005 Vs Aayakar Bhawan, Sanjay Place, Agra, Uttar Pradesh-282002 PAN-AZZPG8633K Appellant Respondent
Appellant by Shri Anurag Sinha, Adv. Respondent by Shri Anil Kumar, Sr. DR
Date of Hearing 16.07.2025 Date of Pronouncement 29.07.2025 ORDER PER BRAJESH KUMAR SINGH, AM,
This appeal filed by the assessee is directed against an order dated 19.03.2025 of the National Faceless Appeal Centre, Delhi/Ld. CIT(A), relating to Assessment Year 2015-16 arising out of assessment order passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated 14.03.2023
Brief facts of the case:- In this case, the assessment was reopened on the basis of information that the assessee had purchased an immovable property worth Rs.90,54,000/-. The Assessing Officer further noted that no return of income was filed by the assessee for the year under consideration. As per the details in para 2 of the assessment order, the Assessing Officer issued notice to the assessee, wherein there was no response. Thereafter, the
2 ITA No.272/Agr/2025
Assessing Officer issued a final show-cause notice on 21.02.2023, which according to the Assessing Officer was again not complied. Further, the Assessing Officer noted that the assessee furnished the details alongwith supporting documents vide letter dated 07.03.2022, wherein, it was claimed that the assessee runs a boutique in the name and style of M/s Sudha Fashion Store at E-693, Kamla Nagar, Agra. The Assessing Officer after considering the
explanation of the assessee, accepted the reply of the assessee partly but the explanation in respect of Rs.37,04,000/- out of Rs.90,54,000/- was not accepted and was added u/s 69 r.w.s. 115BBE of the Act.
Aggrieved with the said order, the assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) took note of the fact that the assessee did not file any response to the hearing
notice dated 19.02.2025 and 03.03.2025 and repeated adjournment was sought. The ld. CIT(A) thereafter issued a notice dated 11.03.2025 fixing the case of the assessee for hearing on 17.03.2025 and also stating that non-compliance may result in the case being decided on merits or dismissed accordingly. According to the Ld. CIT(A) again the assessee did not comply. Thereafter, the ld. CIT(A) taking note of the fact of various non-compliances held
that appeal does not mean merely filing of the appeal but effectively pursuing the same. The ld. CIT(A) further observed that considering the facts and material available on record, the Assessing Officer had made addition on merits after analysing the facts of the case and did not find any infirmity in the order passed by the Assessing Officer. Accordingly, the Ld. CIT(A) held that the appeal filed by the assessee lacks merit and was dismissed by him.
Aggrieved with the said order, the assessee is in appeal before us.
At the time of hearing, the ld. Counsel for the assessee before us submitted that the ld. CIT(A) passed the order ex-parte without affording proper opportunity of hearing. It was further submitted that in the interest of justice, one more opportunity may be given to the assessee to explain the case before him.
3 ITA No.272/Agr/2025 6. The ld. Sr. DR supported the orders of the authorities below.
We have heard both the parties and perused the material available on record. It is not a case that no notice of hearing was received by the assessee but considering the prayer of the assessee that one more opportunity may be given to explain the case before the Ld. CIT(A), we deem it fit to set-aside the order of the Ld. CIT(A) and restore the matter to his file for fresh adjudication on this issue as per law after giving reasonable opportunity of being heard to the assessee. Further, the assessee is also directed to appear before the Ld. CIT(A) during the course of hearing.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 29th July, 2025.
Sd/- Sd/- [SUNIL KUMAR SINGH] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 29.07.2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
