TIKAM SINGH,AGRA vs. I.T.O WARD 2(1)(2), AGRA, AAYKAR BHAWAN
Facts
The assessee's appeal was dismissed ex parte by the CIT(Appeals) without adjudicating on merits. The CIT(Appeals) confirmed additions made by the Assessing Officer under sections 69A and 69C of the Income-tax Act. The assessee contended that they were not given a reasonable opportunity to be heard.
Held
The Tribunal held that the CIT(Appeals) erred in passing an ex parte order without deciding the issues on merits and without affording a reasonable opportunity to the assessee. The Tribunal found that the CIT(Appeals) was expected to state points for determination, decision, and reasons as per section 250(6).
Key Issues
Whether the CIT(Appeals) erred in dismissing the appeal ex parte without considering the merits and providing a reasonable opportunity to the assessee.
Sections Cited
69A, 69C, 147, 144, 250(6)
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. 125/Agr/2025 Assessment Year: 2014-15
Tikam Singh, 238, Kuberpur Vs. Income-tax Officer, Rahankalan, Etmadpur, Agra. Ward 2(1)(2), Agra. PAN : AHBPT 8072B (Appellant) (Respondent)
Assessee by Sh. Amit Goyal, Advocate & Sh. Nitin Goyal, 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 20.02.2025 passed in Appeal No. NFAC/2013-14/10149383 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 additions of Rs.67,00,000/- u/s. 69A made by the Assessing
Officer on account of unexplained cash deposit in bank account maintained with Canara Bank, Etmadpur, Agra and addition of 21,74,000/- made u/s. 69C
ITA No.125/Agr/2025
on account of unexplained investment in two immovable properties, vide
assessment order dated 19.03.2022 passed u/s. 147 r.w.s. 144 of the Act.
This appeal has been filed on the ground that the ld. CIT(Appeals) has
erred in deciding the assessee’s first appeal ex parte without deciding the
issues arising in appeal on merits and without affording reasonable
opportunity to the appellant/assessee.
Perused the records and heard ld. Authorized Representative for the
assessee and the ld. Departmental Representative for the Revenue.
Learned AR has submitted the ld. CIT(Appeals) was not justified in
passing the impugned order ex parte without following the principles of
natural justice and against the spirit of section 250(6) of the Act.
Ld. DR, on the other hand, submitted that sufficient opportunities have
been provided to the assessee by ld. CIT(Appeals). He supported the
impugned order.
Perusal of the impugned order shows that notices were issued by the ld.
CIT(Appeals) to assessee on 08.02.2023, 07.03.2024, 03.01.2025. the
appellant/assessee sought either adjournments or remained un-responded.
However, it is seen that the Ld. CIT(Appeals) has passed ex parte impugned
order, but not on merits. The 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 2 | P a g e
ITA No.125/Agr/2025
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.
In the result, the appeal is allowed for statistical purposes. The
impugned order dt. 20.02.2025 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/-
