SMT. NIRMALA KUMARI YADAV,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

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ITA 319/AGR/2024Status: DisposedITAT Agra19 February 2025AY 2017-18Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged the ex-parte nature of the impugned order and the assessee's request for a further hearing. Considering the principles of natural justice, the Tribunal decided to set aside the order and restore the appeal to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte order from the CIT(A) for AY 2017-18, which confirmed an addition of Rs. 33.33 Lacs made by the AO u/s 143(3) r.w.s. 153C. The appeal had a delay of 272 days, which was condoned. The assessee sought another opportunity for hearing before the lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the lower authorities after an ex-parte order was passed.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

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 order of Commissioner of Income Tax (Appeals), Kanpur [CIT(A)] dated 29-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 153C of the Act on 31-03-2023. The registry has noted delay of 272 days in the appeal which stand condoned. The impugned order is an ex-parte order and Ld. AR has sought another opportunity of hearing before lower authorities which has been opposed by Ld. CIT-DR.

2.

In the assessment order, Ld. AO made addition u/s 69 for Rs.33.33 Lacs. The same stood confirmed in first appeal for want of representation from the assessee. Aggrieved, the assessee is in further appeal before us.

3.

Keeping in mind the principles of natural justice, 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.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 19th February, 2025.

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