ARJUN GUPTA ,GWALIOR vs. ASSESSING OFFICER ASSESSMENT UNIT, GWALIOR
No AI summary yet for this case.
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ AGRA
(Through Physical/Virtual Hearing)
BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER
ITA No.130/Agr/2023 [Assessment Year: 2015-16]
Arjun Gupta, Assessment Unit, Shiv Bhawan, Income Tax Department Naya Bazar, Gwalior, Vs Madhya Pradesh-474009 PAN-AKRPG9171D Appellant Respondent
Appellant by Shri Rajendra Sharma, Adv. Respondent by Shri Shailender Srivastava, Sr. DR
Date of Hearing 03.04.2025 Date of Pronouncement 03.04.2025 ORDER PER BRAJESH KUMAR SINGH, AM,
This appeal filed by the assessee is directed against the ex-parte order
dated 25.08.2023 of National Faceless Appeal Centre/Ld. CIT(A), Delhi,
relating to Assessment 2015-16 arising out of order u/s 147 r.w.s. 144 r.w.s.
144B of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated
27.02.2023.
Brief facts of the case: The AO noted that the assessee was a non-filer
and various notices u/s 142(1) of the Act and show-cause notice u/s 144 of
the Act were issued to the assessee but the assessee failed to file any
submission. The AO had information that as per TDS statement, the
assessee had received an amount of Rs.71 lakhs on account of sale of
immovable property to Smt. Seena Saramma Williams. The AO noted that the
2 ITA No.130/Agr/2025
assessee failed to appear during the assessment proceedings and also did
not file any response and the assessment order was passed u/s 147 r.w.s.
144 r.w.s. 144B of the Act, in which addition of Rs.71 lakhs on account of
sale of immovable property as Short Term Capital Gain was made.
Aggrieved with the said order, the assessee filed an appeal before the
Ld. CIT(A). The Ld. CIT(A) dismissed the appeal and confirmed the addition
made by the Assessing Officer on the ground that the assessee failed to file
any response to various notices despite several opportunities were given to
the assessee for hearing of the appeal.
Aggrieved with the said order, the assessee is in appeal before us.
The ld. Counsel for the assessee submitted that the assessee has
explained the reasons for non-appearance before the ld. CIT(A) in ground
no.1 of the appeal, wherein, it is stated that the ld. CIT(A) was not justified in
deciding the appeal on 25.08.2023 while notice u/s 250 of the Act for
hearing of the appeal was received by the assessee on 26.08.2023. The ld. AR
further submitted that in the said ground, it has been requested that the
appeal may kindly be restored to the file of the Ld. CIT(A) for further
adjudication after giving sufficient time for submissions on grounds of
appeal. Further, the ld. AR also submitted to allow appropriate relief after
admitting the additional ground of appeal and additional evidence under
Rule 39 of the ITAT Rules.
The ld. Sr. DR supported the orders of the authorities below.
We have heard both the parties. The explanation of the assessee for
not appearing before the Ld. CIT(A) is found to be reasonable. Further, the
assessee by way of additional evidences under Rule-29 of the ITAT Rules
3 ITA No.130/Agr/2025
1962, has placed copy of the purchase deed of the land to claim the cost of
capital asset sold (Rs.23,41,000/-) in computing the capital gains by the assessee. The additional grounds of appeal and the additional evidences
(purchase deed and the sale deed) are essential for adjudicating the appeal of
the assessee and for determining of the correct computation of the capital
gains. Therefore, the same are admitted and the Ld. CIT(A) is directed to
examine the same while deciding the appeal. Therefore, in the interest of justice, one more opportunity is given to the assessee to represent his case
effectively before the ld. CIT(A). We, therefore, set-aside the order of the ld.
CIT(A) and restore the matter to his file to pass an order afresh after giving a reasonable opportunity of being heard to the assessee and as per law. Further, the assessee is also directed to appear before the ld. CIT(A) during
the appellate proceedings. Accordingly, grounds of appeal raised by the
assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 3rd April, 2025.
Sd/- Sd/- [SUNIL KUMAR SINGH] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 03.04.2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR
Asst. Registrar, ITAT, New Delhi,
