RAJEEV KUMAR GUPTA,KAMLA NAGAR vs. ITO, WARD 3(4), HATHRAS
Facts
The assessee appealed against an ex-parte order by the CIT(Appeals) which confirmed an addition of Rs. 14,30,000/- made by the AO. The CIT(Appeals) dismissed the assessee's first appeal without affording proper opportunity of hearing.
Held
The Tribunal condoned the delay in filing the appeal. It was observed that the CIT(Appeals) passed an ex-parte order without considering the merits of the case. The Tribunal deemed it appropriate to afford the assessee a last opportunity and remitted the matter back to the CIT(Appeals) for adjudication on merits.
Key Issues
Whether the CIT(Appeals) erred in dismissing the assessee's appeal ex parte without providing a proper opportunity for hearing.
Sections Cited
250, 144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 01/Agr/2025 Assessment Year: 2010-11
Rajeev Kumar Gupta, Vs. Income-tax Officer, B-662, Kamla Nagar, Agra. Ward 3(4), Agra. PAN : AAOPG6112D (Appellant) (Respondent)
Assessee by Sh. Shubham Gupta, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 20.05.2025 Date of pronouncement 29.05.2025
ORDER Per Sunil Kumar Singh, Judicial Member: This appeal has been preferred by assessee against the impugned order dated 19.02.2024 passed in Appeal No. CIT (A), Aligarh/10054/2018-19 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), wherein the learned CIT(Appeals) has dismissed assessee’s first appeal ex parte, confirming the addition of Rs.14,30,000/- made by the Assessing Officer as unexplained cash deposit in assessee’s bank account vide assessment order dated 22.12.2017 passed u/s. 144/147 of the Act.
ITA No.01/Agr/2025
This appeal has been preferred on the ground that Ld.
CIT(Appeals) has erred in dismissing assessee’s first appeal ex parte
without affording proper opportunity of hearing to the assessee.
Perused the records and heard the ld. Representative for the
assessee and ld. Departmental Representative for the Revenue.
At the very outset, Ld. Representative for the assessee has
submitted that this appeal has been filed on 01.01.2025 against the
impugned order dated 19.02.2024 by a delay of about 257 days and
referred assessee’s delay condonation application, wherein the reason
for delay shown by the appellant/assessee is that the mobile number and
email address of appellant’s earlier counsel were registered on the
Income Tax Portal and the information in respect of the impugned
order/notices was not communicated to the appellant by the then
counsel. It was only when an order dated 18.12.2024 was passed by the
CIT(Appeals) in the case of appellant’s spouse, the appellant became
aware of the impugned order and took immediate steps to file this appeal.
Prayed to condone the delay, not being intentional, in filing the appeal
and to adjudicate the matter on merits.
Ld. DR has supported the impugned order.
2 | P a g e
ITA No.01/Agr/2025
Keeping totality of facts and circumstances in view and in the
interest of justice, we treat the facts as sufficient to condone the delay in
filing this appeal. The said delay is accordingly condoned.
Perusal of the impugned order shows that the notices were issued
by the ld. CIT(Appeals) on 03.11.2022, 17.04.2023, 22.05.2023,
18.10.2023 and 10.01.2024, but remained un-responded by the
assessee. However, Ld. CIT(Appeals) passed ex parte impugned order,
but not on merits, whereas ld. 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 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.
3 | P a g e
ITA No.01/Agr/2025
In the result, the appeal is allowed for statistical purposes. The
impugned order dt. 19.02.2024 is set aside.
Order pronounced in the open court on 29.05.2025.
Sd/- Sd/-
(MANISH AGARWAL) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.05.2025 *aks/-
