GANGA SHARAN,ALIGARH vs. ITO WARD-3 , ALIGARH

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ITA 256/AGR/2024Status: DisposedITAT Agra06 February 2025AY 2012-13Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and noted that the CIT(A) had proceeded ex-parte without proper adjudication. In the interest of justice, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 was filed against an ex-parte order by the CIT(A)/NFAC. The assessee did not appear before the CIT(A), leading to an ex-parte decision affirming the AO's additions. The assessee also failed to appear before the ITAT.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal when proceeding ex-parte against the assessee and whether the ITAT should restore the appeal for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 250(6)

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Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

Hearing: 06.02.2025Pronounced: 06.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1064345761(1) dated 25.04.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

Delay of 21 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

./2024 Ganga Sharan 4. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. Nor do we find any substantive lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the CIT(A)/NFAC to first frame points of determination followed by a detailed discussion thereupon.

5.

Mr. Srivastava vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case and therefore, his instant appeal deserves to be dismissed.

6.

We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and the arguing counsel involving the newly introduced system of faceless hearings, could not be altogether ruled out.

7.

Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate ./2024 Ganga Sharan adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

8.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 06/02/2025.

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