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Facts
The assessee's appeal for AY 2015-16 arose from an ex-parte order by the CIT(A) which confirmed additions made by the AO under sections 144 and 147. The assessee failed to make a representation in the earlier appeal.
Held
Considering the principles of natural justice and potential communication gaps in the faceless regime, the Tribunal decided to grant the assessee another opportunity to present their case before the CIT(A).
Key Issues
Whether the assessee should be granted another opportunity for hearing before the lower authorities given the ex-parte nature of the order.
Sections Cited
144, 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
(िनधा�रणवष� / Assessment Year: 2015-16) Shri Akhilesh Singh Income Tax Officer बनाम/ Vivekanand Colony Shivpuri (MP) Near Dack Benglo Vs. Shivpuri (MP) �थायीलेखासं./जीआइआरसं./PAN/GIR No. CJJPS-6133-E (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rajendra Sharma, Adv. – Ld. AR � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. 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) 2015-16 arises out of an ex-parte order passed by of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 27-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s. 147 of the Act on 27-11-2018. In the assessment order, Ld. AO made addition of capital as well as on account of cash deposit and computed total income at Rs.76.04 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.