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Facts
The assessee's appeal for AY 2018-19 arose from an order by the CIT(A) which dismissed the appeal due to a 64-day delay and failure to represent. The original assessment involved an addition of Rs. 155.14 Lacs by the AO. The assessee's counsel argued that the reopening notice was issued to a deceased person.
Held
The Tribunal, considering the principles of natural justice, decided to grant the assessee another opportunity to present its case before the CIT(A). The impugned order was set aside, and the appeal was restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) due to initial procedural lapses and a reopening notice issued to a deceased person.
Sections Cited
144, 147
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year:2018-19) Neetu Sharma Income-tax Officer, बनाम/ (L/H of Shri Manish Sharma) Ward 2(1)(2), Agra. 49, Pushp Nagar, 100 Foota Vs. Road, Rajpur Chungi, Agra. �थायीलेखासं./जीआइआरसं./PAN/GIR No. CJRPS-8546-P (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Anurag Sinha, Adv. – Ld. AR � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava, - Ld. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 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) 2018-19 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] on 14-10-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s. 147 of the Act on 24- 03-2023. In the assessment order, Ld. AO made addition of cash deposit of Rs.155.14 Lacs for want of any satisfactory reply from the assessee. The assessee failed to make any representation during first appeal. The Ld. CIT(A) did not condone the delay of 64 days. Accordingly, the appeal was dismissed against which the assessee is in further appeal before us. The Ld. AR stated that reopening notice was issued in the name of dead person and accordingly, sought 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 facts of the case, 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 of legal grounds as well as ground on merits 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. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.