Loading judgment…
Facts
The assessee, Ranvir Singh, filed a batch of fourteen appeals for various assessment years concerning additions and penalties. The assessee did not appear for the hearings, and the appeals were decided ex parte. The Senior DR argued that the assessee was non-cooperative and supported the lower authorities' actions.
Held
The Tribunal acknowledged the possibility of communication gaps during virtual hearings and, in the interest of justice, decided to restore the matters to the CIT(A)/NFAC for fresh adjudication. This was to be done within three effective opportunities of hearing at the appellant's risk.
Key Issues
Whether to restore the appeals to the CIT(A)/NFAC for fresh adjudication due to potential communication gaps during virtual hearings and the assessee's non-appearance.
Sections Cited
147, 144, 271(1)(c), 271(1)(b), 271F, 270A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
The instant batch of fourteen cases involves a single assessee herein, namely, Ranvir Singh. All other relevant details thereof are tabulated as under: , 285 & 286/Agr/2024 and 298, 299, 300, 301, 302, 303, 304, 305, 306, 307/Agr/2024 Sl. Appeal No. Appellant Respondent Order Appealed against No. 1. 284/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2014-15 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061120513(1), dated 19.02.2024, involving proceedings under section 147 r.w.s. 144. 2. 285/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2016-17 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061120881(1), dated 19.02.2024, involving proceedings under section 147 r.w.s. 144. 3. 286/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2014-15 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061120712(1), dated 19.02.2024, involving proceedings under section 147 r.w.s. 144. 4. 297/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2014-15 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061124258(1), dated 19.02.2024, involving proceedings under section 271(1)(c). 5. 298/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2014-15 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061124119(1), dated 19.02.2024, involving proceedings under section 271(1)(b). 6. 299/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2014-15 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061123855(1), dated 19.02.2024, involving proceedings under section 271F. 7. 300/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2015-16 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061125153(1), dated 19.02.2024, involving proceedings under section 271(1)(c). 8. 301/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2015-16 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061124889(1), dated 19.02.2024, involving proceedings under section 271(1)(b). 9. 302/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2015-16 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061124624(1), dated 19.02.2024, involving proceedings under section 271F. 10. 303/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2016-17 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061123251(1), dated 19.02.2024, involving proceedings under section 271(1)(c). 11. 304/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2016-17 2(1), Gwalior ITBA/NFAC/S/250/2023- 2 | P a g e
24/1061123695(1), dated 19.02.2024, involving proceedings under section 271(1)(b). 12 305/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2016-17 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061123415(1), dated 19.02.2024, involving proceedings under section 271F. 13. 306/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2017-18 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061125305(1), dated 19.02.2024, involving proceedings under section 270A. 14. 307/Agr/2024 Ranvir Singh Income-tax Officer, CIT(A)-NFAC Delhi’s DIN and Order No. A.Y. 2017-18 2(1), Gwalior ITBA/NFAC/S/250/2023- 24/1061125463(1), dated 19.02.2024, involving proceedings under section 271F.
Cases called twice. None appears at the assessee’s behest. We, accordingly, proceed ex parte against him.
Learned Sr. DR, Shri Shrivastava submits that the assessee has been non-cooperative all along. He vehemently supports the learned lower authorities’ action in making the addition(s) and imposing consequential penalties herein under various provisions of the Act. As stated in the statement of facts herein, on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in lower appellate proceedings and therefore, in the larger interest of justice, the matter be restored back to the CIT(A)/NFAC.
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance of the newly introduced virtual hearing mechanism could not be altogether ruled out. It is, therefore, deemed appropriate in the larger interest of justice to set 3 | P a g e , 285 & 286/Agr/2024 and 298, 299, 300, 301, 302, 303, 304, 305, 306, 307/Agr/2024 aside the assessee’s instant appeals back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
These assessee’s all fourteen appeals are allowed for statistical purposes. Copy of this common order be placed in respective files. Order pronounced in the open court on 11TH February, 2025.