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Facts
The assessee's appeal for AY 2017-18 arose from an ex-parte order by the CIT(A), confirming an assessment of capital gains at Rs. 29.33 Lacs. The assessee failed to appear for the hearing before the CIT(A), leading to the ex-parte order. The assessee is in further appeal before the tribunal.
Held
The tribunal, considering principles of natural justice and potential communication gaps in the faceless regime, decided to afford the assessee another opportunity for hearing 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 was denied a reasonable opportunity of being heard before the CIT(A)?
Sections Cited
143(3)
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
(िनधा�रणवष� / Assessment Year: 2017-18) Ms. Manju Jain Income-tax Officer, बनाम/ W/o Deepak Sankhla Shivpuri (MP) Vs. Sadar Bazar, Shivpuri (MP). �थायीलेखासं./जीआइआरसं./PAN/GIR No. ABZPJ-8877-C (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. 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 Addl. / Joint Commissioner of Income Tax (Appeals)-3, Mumbai [CIT(A)] on 08-02- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 20-12-2019. In the assessment order, Ld. AO assessed capital gains for Rs.29.33 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. At the time of hearing, none appeared for assessee and accordingly, the appeal was heard with the able assistance of Ld. Sr. DR who pleaded for dismissal of the appeal.
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. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.