SATISH NARAYAN SHUKLA,PHAPHUND vs. INCOME TAX OFFICER, AURAIYA
Facts
The assessee filed a return of income after claiming deductions for long-term capital gains and agricultural income. Subsequently, reassessment proceedings were initiated, disallowing the deductions for want of supporting evidence. This disallowance was confirmed by the CIT(Appeals). The assessee appealed this order.
Held
The Tribunal noted that the CIT(Appeals) passed an ex-parte order without discussing the merits of the case, despite the assessee not responding to notices. The Tribunal decided to set aside the order and remit the matter back to the CIT(Appeals) for adjudication on merits, affording the assessee a last opportunity.
Key Issues
Whether the CIT(Appeals) erred by passing an ex-parte order without considering the merits of the case, violating principles of natural justice.
Sections Cited
250(6), 148, 54, 54F, 143(3), 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.25/Agr/2025 Assessment Year: 2013-14
Satish Narayan Shukla, Mohalla Vs. Income-tax Officer, Katra Hemnath, Phaphund, Ward 1(1)(4), Auraiya. Distt. Auraiya-206122 (UP). PAN : BCWPA6111B (Appellant) (Respondent) Assessee by Sh. Avadhesh Kumar, CA Department by Sh. Shailendra Srivastava, Sr. DR
Date of hearing 02.04.2025 Date of pronouncement 02.04.2025
ORDER Per Sunil Kumar Singh, Judicial Member: This appeal has been preferred by assessee against the impugned order dated 22.11.2024 passed in Appeals No.NFAC/2012-13/10149376 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) wherein the ld. CIT(Appeals), confirmed the addition made by the learned Assessing Officer. 2. Brief facts state that the appellant/assessee filed return of income in pursuance to notice u/s. 148 of the Act declaring income of Rs.2,67,450/-
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after deducting the exemption claimed u/s. 54 and 54F of the Act on the
long term capital gain arising on sale of capital asset, and agricultural
income of Rs.35,000/-. The said income declared by appellant was
accepted by the Assessing Officer vide assessment order dated
30.05.2016 originally passed u/s. 143(3) r.w.s.147 of the Act.
Subsequently, another re-assessment proceedings u/s. 147 were initiated
against the assessee, wherein the claim of deduction u/s. 54 and 54F
amounting to Rs.12,22,705/- was disallowed for want of supporting
documentary evidence vide order dated 28.03.2022, which stood confirmed
by the ld. CIT(Appeals) vide impugned order dated 22.11.2024 passed in
first appeal filed by the appellant/assessee.
We have perused the records and heard the ld. Representative for
the assessee and the ld. Departmental representative for the Revenue.
Learned representative for the assessee has submitted that the
impugned order has been passed by the ld. CIT(Appeals), ex parte without
affording reasonable opportunity of hearing to the assessee. Prayed to set
aside the impugned order.
Learned DR has submitted that the assessee was provided sufficient
opportunity of hearing by learned CIT(Appeals) on various occasions, but
for no avail. Learned DR has supported the impugned order.
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We notice that the assessee did not respond to the notices issued
by the first appellate authority on 07.07.2022, 02.08.2023, 02.10.2024 and
25.10.2024. It is however noticed that learned CIT(Appeals) passed ex-
parte impugned order without any discussion on the merits of the case,
whereas learned CIT(Appeals) was expected to state the points for
determination, decision thereon and the reasons for the decision as
provided u/s. 250(6) of the Act. In the circumstances and in the interest of
justice and fair play, we deem it just and appropriate to afford last
opportunity to the assessee and remit the matter back to the file of learned
CIT(Appeals) for adjudication on merits. We order accordingly. We further
direct the assessee to be diligent and cooperative in attending the hearings
and making submissions before the learned CIT(Appeals) for the
expeditious and effective disposal. Assessee shall refrain from seeking any
adjournment but for compelling and unavoidable reasons. Needless to say
that learned CIT(Appeals) shall ensure the observance of the principles of
natural justice. The appeal is liable to be allowed accordingly.
In the result, the appeal is allowed for statistical purposes. The impugned order dt. 22.11.2024 is set aside.
Order pronounced in the open court on 02.04.2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 02.04.2025 *aks/- 3 | P a g e
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