RAMHET SINGH,GWALIOR vs. INCOME TAX OFFICER 1(2) GWALIOR, GWALIOR
Facts
The assessee's appeal was dismissed ex parte by the CIT(Appeals) for non-compliance with notices, upholding an assessment order that added Rs. 17,00,000 to the assessee's income under section 69. The assessee argued that principles of natural justice were violated as they were not given an adequate opportunity to defend their case.
Held
The Tribunal noted that the assessee had failed to respond to multiple notices from the CIT(Appeals) and also failed to make submissions before the Assessing Officer, leading to an ex parte assessment under section 144. However, the CIT(Appeals) order lacked the necessary points for determination and reasons as required by section 250(6).
Key Issues
Whether the CIT(Appeals) erred in dismissing the appeal ex parte without providing an adequate opportunity to the assessee, and whether the assessment order was passed without proper adherence to principles of natural justice.
Sections Cited
69, 250(6), 144
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. 87/Agr/2025 Assessment Year: 2012-13
Ramhet Singh, Shri Vihar Vs. Income-tax Officer, Colony, Near Ganesh Mandir, Ward 1(2), Gwalior. Ghosipura, Gwalior (MP). PAN : ABNPY2597E (Appellant) (Respondent) Assessee by Sh. Manuj Sharma, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 21.05.2025 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 24.12.2024 passed in Appeal No. CIT (A), Gwalior/10382/2019-20 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 against the assessment order dated 23.11.2019,
according to which, Rs.17,00,000/- were added in assessee’s income u/s. 69 of the Act..
ITA No.87/Agr/2025
This appeal has been filed on the ground, in addition to other
grounds, that the ld. CIT(Appeals) has erred in passing the impugned order
without affording proper and adequate opportunity to the
appellant/assessee to defend its case.
Perused the records and heard the ld. Representative for the
assessee and the learned Departmental Representative for the Revenue.
Learned AR has submitted that the ld. CIT(Appeals) has not followed
the principles of natural justice while dismissing the appeal of the assessee
ex parte.
Learned DR has supported the impugned order.
Perusal of the impugned order shows that the assessee did not
respond to the notices issued on 17.01.2021, 09.09.2022, 01.12.2023,
21.12.2023 and 10.12.2024 issued by the first appellate authority for
making compliance on various dates, resulting in passing ex parte
impugned order. The learned CIT(Appeals) was, however, expected to
state the points for determination, decision thereon and the reasons for the
decision as provided u/s. 250(6) of the Act, which is lacking in the
impugned order. This apart, we also notice that the assessee also failed to
make submissions before the Assessing Officer resulting in passing
assessment u/s. 144 of the Act. This irresponsive conduct of the assessee
cannot be appreciated. For want of assessee’s explanation, the source of 2 | P a g e
ITA No.87/Agr/2025
payments of Rs.17,00,000/- made against purchase of property by the
appellant could not be explained before the learned Assessing Officer. In
the circumstances and in the interest of justice and fair play, we deem it just
and appropriate to remit the matter back to the file of learned Assessing
Officer for framing the assessment order afresh after seeking explanation of
the assessee as to the source of the aforesaid payment. We order
accordingly. We further direct the assessee to be diligent and cooperative
in attending the assessment proceedings and making submissions 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 Assessing Officer 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. Impugned
order dated 24.02.2024 and assessment order dt. 23.11.2019 are 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/-
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ITA No.87/Agr/2025
