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Facts
The assessee filed an appeal against an ex-parte order by the CIT(A) which confirmed an assessment of capital gains. The assessee contended they were unable to make a representation before the lower authorities.
Held
The Tribunal set aside the impugned order and restored the appeal to the CIT(A) for a fresh adjudication. This was done to provide the assessee with another opportunity to be heard, considering principles of natural justice and potential communication gaps in the faceless regime.
Key Issues
Whether the assessee should be granted another opportunity of hearing before the CIT(A) due to an ex-parte order and communication gaps.
Sections Cited
144, 147, 34(4)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year: 2011-12) Smt. Sarita Jain Singhai Income-tax Officer, बनाम/ W/o Sanjeev Kumar Singhai Ashok Nagar(MP) Sh Bhagat Singh Marg Vs. Sadar Bazar, Ashok Nagar (MP) �थायीलेखासं./जीआइआरसं./PAN/GIR No. ARLPJ-2017-J (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rajendra Sharma, Adv. – Ld. AR � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 19-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an ex-parte order passed by of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 23-07-2021 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s. 147 of the Act on 12-11-2018. In the assessment order, Ld. AO assessed capital gains of Rs.12 Lacs. Though the assessee preferred further appeal, it failed to make any representation therein and accordingly, the assessment was confirmed against which the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.
Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith.
The appeal stand allowed for statistical purposes as indicated upon conclusion of hearing. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.