SEEMA YADAV,GWALIOR vs. ITO WARD 3(2), GWALIOR

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ITA 90/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2017-18Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, acknowledging the principles of natural justice and potential communication gaps in the faceless regime, granted the assessee another opportunity to present its case before the CIT(A). The impugned order was set aside, and the appeal was restored for de novo adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an ex-parte order passed by the CIT(A), confirming an addition of Rs. 28.79 Lacs made by the AO under section 69A r.w.s. 115BBE. The assessee failed to appear before the lower authorities, leading to the confirmation of the assessment.

What were the issues?

Whether the assessee should be granted another opportunity of hearing before the lower authorities, considering the ex-parte nature of the order and principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 144

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: 2017-18) Ms. Seema Yadav Income-tax Officer बनाम/ 115, Rajya Karamchari Awas Ward -3(2), Gwalior. Nigam Colony, Mahalgaon, Vs. Gwalior (MP). �थायीलेखासं./जीआइआरसं./PAN/GIR No. AGMPY-0254-C (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Ashok Vijaywargiya (CA) – 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) 2017-18 arises out of an ex-parte order passed by of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 25-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 25-12-2019. In the assessment order, Ld. AO made addition of cash deposit for Rs.28.79 Lacs u/s 69A r.w.s.115BBE. 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 110 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.

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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