LALIT MOHAN DIXIT,FIROZABAD vs. ITO 2(2)(2), FIROZABAD

This appeal has been preferred by assessee against the impugned order dated 11.01.2024 passed in Appeal No.CIT(Appeal)-2, Agra/10363/2019-20 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.

Brief facts state that the appellant/assessee is a non-filer. Based on the information in possession of the Assessing Officer that the appellant/assessee had deposited cash of Rs.26,17,600/- in his saving bank account maintained with Punjab National Bank, Firozabad during the year under consideration, the Assessing Officer initiated reassessment proceedings u/s. 147 of the Act by issuing a notice u/s. 148 of the Act. The assessee did not file any return of income in pursuance of this notice.

Aggrieved, the assessee preferred an appeal before the learned CIT(Appeals) who confirmed the addition made by the learned Assessing Officer and dismissed assessee’s first appeal.

None appeared on behalf of the assessee. However, an adjournment application was placed on record, which was rejected. We have perused the records and heard the learned Departmental Representative for the Revenue who supported the impugned order.

It transpires from the perusal of records that the assessee did not respond to various notices issued by the learned Assessing Officer, which he stated in the grounds of this appeal to have been issued at wrong address. We notice that the assessee did not respond to the notices issued 2 | P a g e by the first appellate authority on 11.01.2021, 20.09.2023, 14.11.2023 and 26.12.2023. 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. 11.01.2024 is set aside.