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Facts
The assessee, represented by the legal heir of the deceased, was ex-parte before the Addl. CIT(A) due to non-compliance with notices. The Addl. CIT(A) confirmed the Assessing Officer's action, and the appeal was filed against this order. The assessee's legal heir faced technical difficulties with the deceased's tax portal after his death, leading to issues in submitting replies.
Held
The Tribunal noted that the assessee was ex-parte before the Addl. CIT(A) and did not present their defense. While acknowledging the assessee's right to be heard, the Tribunal restored the matter to the Addl. CIT(A) for a fresh decision with an opportunity for hearing, imposing a cost on the assessee.
Key Issues
Whether the assessee was denied a proper opportunity of being heard by the lower authorities, and whether the matter should be remanded for a fresh adjudication.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC’’ JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 585/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. Addl. CIT(A)-1, Chandigarh dated 28-02-2024 for the assessment year 2007-08 raising ground of appeal
as mentioned at Form No. 36. 2.1 At the outset of hearing of the appeal, the Bench noticed that the assessee was ex-parte before the ld. CIT(A) as the assessee did not comply with the notices sent by the ld. addl. CIT(A) and thus the ld addl. CIT(A) confirmed the action of 2. ITA NO, 585/JP/2024 SMT. SUSHILA SAND L/h LATE SHRI JAGWANT MAL SAND, VS ITO, WARD 1(1), JAIPUR the AO on the basis of the documents available before him. The observations as made by the ld. addl. CIT(A) in his order is reproduced as under:- ‘’7.3. Held: During the course of appellate proceedings, no reply has been filed by the appellant. I have perused the order of the Assessing Officer and considered the facts of the case. The Assessing Officer has passed a speaking order with detailed discussion on the issue involved therein after considering the appellant’s submission during assessment proceedings including request for cross examination. The appellant has not pursued the appeal. No details, documents or submissions have been provided by the appellant substantiating its grounds of appeal. Moreover, mere facts mentioned in Form 35 cannot be considere4d in the absence of any supporting documentary evidence and submissions.
The AO has passed a reasoned and speaking order considering all the facts and the circumstances of the case. Also, the appellant has failed to bring anything on record to support its grounds of appeal and to counter the additions made by the AO. Therefore, there is no reason to interfere with the order passed by the AO. Accordingly, the Grounds of appeal Nos. 1 & 2 are dismissed.
8. In the result, the appeal is dismissed.