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Facts
The assessee filed an appeal against an ex-parte order from the CIT(A) which arose from an assessment order by the AO. The AO made an addition of Rs. 12.68 Lacs under Section 50C. The assessee failed to represent itself in the previous appeal.
Held
The Tribunal decided to grant the assessee another opportunity to be heard before the CIT(A), considering the principles of natural justice and potential communication gaps. The impugned order was set aside, and the appeal was restored to the CIT(A) for de novo adjudication.
Key Issues
Whether the assessee should be granted another opportunity of hearing before the lower authorities, considering it failed to appear previously.
Sections Cited
143(3), 147, 50C
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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�रण वष� / Assessment Year: 2009-10) Shri Maniram Sharma Income-tax Officer बनाम/ Bijasen Mata Mandir ke pass, Ward -1, Morena. Vs. Mahal Gaon, Gwalior. �थायीलेखासं./जीआइआरसं./PAN/GIR No. CFKPS-7990-L (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rajendra Sharma (Advocate) – 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) 2009-10 arises out of an ex-parte order passed by of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 12-06-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 29-11-2017. In the assessment order, Ld. AO made addition of Rs.12.68 Lacs invoking the provisions of Sec.50C. 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 203 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 purposes as indicated upon conclusion of hearing. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.