ABDUL RAHMAN,SHADORA vs. ITO-ASHOKNAGAR, ASHOKNAGAR

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ITA 372/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2011-12Bench: 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 restored the appeal to the CIT(A) for a fresh hearing, citing principles of natural justice and potential communication gaps in the faceless regime. The assessee is directed to present its case properly.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) due to the assessee's failure to appear. The AO had made an addition under Section 69A. The assessee is now appealing this ex-parte order.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and if the assessee should be granted another opportunity to present their case before the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69A

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

Pronounced: 22.04.2025

(िनधा�रणवष� / Assessment Year: 2011-12) Shri Abdul Rahman Income-tax Officer, बनाम/ Ward-15, Chourasia Garden Ashok nagar ke Pass, Main Road, Shadora, Gwalior (MP) 474001 Vs. Guna-473330. �थायीलेखासं./जीआइआरसं./PAN/GIR No. APHPR-3375-M (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Miland Wadhwani – 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 31-07-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s. 147 of the Act on 24-10-2018. In the assessment order, Ld. AO made addition u/s 69A for Rs.11.63 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.

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.

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