VINESH DHINGRA,GWALIOR vs. ITO-2 (1), GWALIOR

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ITA 121/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2010-11Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the appeal for de novo adjudication. The assessee is granted another opportunity to substantiate its case before the CIT(A).

What were the facts?

The assessee's appeal for AY 2010-11 was dismissed ex-parte by the CIT(A) due to the assessee's failure to appear. The original assessment was framed under section 143(3) r.w.s. 147, with various additions made by the AO.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard by the lower appellate authority, and if the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Pronounced: 22.04.2025

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2010-11 arises out of an ex-parte order passed by of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 15-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 25-03-2014. In the assessment order, Ld. AO made various additions and assessed total income at Rs.79.04 Lacs. The assessee failed to substantiate its stand therein. The Ld. CIT(A) confirmed the assessment for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. The registry has noted delay of 50 days in the appeal which stand condoned.

1.

The Ld. AR has prayed for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

2.

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.

3.

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. (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) 5ाियक सद6 /JUDICIAL MEMBER लेखा सद6 / ACCOUNTANT MEMBER Dated: 22.04.2025 आदेश की 8ितिलिप अ:ेिषत / Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. " थ"/Respondent 3. आयकरआयु3/CIT 4. िवभागीय"ितिनिध/DR 5. गाड9फाईल/GF

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