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Facts
The assessee's appeal for AY 2012-13 arose from an ex-parte order by the CIT(A) which confirmed an assessment made by the AO adding Rs. 21 Lacs cash deposit for want of submissions. The assessee, despite preferring an appeal, failed to represent its case before the CIT(A), leading to the ex-parte order.
Held
The Tribunal acknowledged the delay of 82 days, which was condoned. Considering the principles of natural justice and potential communication gaps in the faceless regime, the Tribunal decided to provide the assessee with another opportunity to present its case before the CIT(A).
Key Issues
Whether the assessee should be granted another opportunity to present their case before the lower authorities after an ex-parte order was passed due to non-representation.
Sections Cited
144, 147
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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: 2012-13) Shri Ram Kishore Verma Income-tax Officer बनाम/ 309, Nivouhara Ward- 2(1)(2), Agra. Vs. Fatehabad, Agra. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AGRPV-6710-F (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Amit Bansal, CA – Ld. AR � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 18-02-2025 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) 2012-13 arises out of an ex-parte order passed by of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 03-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s. 147 of the Act on 18-11-2019. In the assessment order, Ld. AO made addition of cash deposit for Rs.21 Lacs for want of any submissions from the assessee. 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 registry has noted delay of 82 days in the appeal which stand condoned. 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. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.