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Facts
The assessee's appeal was directed against an ex-parte order by the CIT(A) for the assessment year 2012-13. The CIT(A) had passed the order due to the assessee's failure to submit arguments or evidence. The assessee requested another opportunity to present their case.
Held
The Tribunal noted that the assessee had not filed submissions or evidence before the CIT(A). While the CIT(A) had confirmed the AO's action, the Tribunal decided to grant the assessee one more opportunity to contest the case before the CIT(A).
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) after an ex-parte order was passed due to non-submission of arguments and evidence.
Sections Cited
Section 5.1, Section 5.4
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 74/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 28-11-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2012-13 raising grounds of appeal
at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that the ld. CIT(A) passed an ex-parte order observing that 5.1…..’’the assessee has not submitted any argument much less any evidence in support of the grounds of appeal. Therefore, the order is 2. SATISH KUMAR KHANDELWAL VS ITO WARD 5(4), JAIPUR passed on the basis of the material already available on record. It is also noted at para 5.4 that ‘’…..The assesssee had not responded to the above show cause notice. In this ground the asessee has not made any argument as to why in absence of documentary evidence in support of the claimed expenditure, the same should be allowed. In absence of any fresh argument much less any documentary evidence this ground is also dismissed. Hence, the appeal of the assessee was partly allowed. 2.2 After hearing both the parties and perusing the materials available on record, it is noted that the assessee has not filed any submissions and evidences relating to the case before the ld. CIT(A) and thus the ld.CIT(A) has no other alternative except to confirm the action of the AO. It is also noted that the ld. AR of the assessee prayed for one more chance to contest the case before the ld.CIT(A) while as the ld. DR relied on the orders of the ld. CIT(A). The Bench feels that one more chance may be given to the Assessee to contest the case before the ld.CIT(A) and the appeal is restored to the file of the ld. CIT(A) for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeal. However, for lethargic and negligent action on the part of the assessee, the assessee is awarded cost of Rs.2,000/- and the same may be deposited in the Prime Minister Relief Fund and copy of the same shall be submitted to the ld CIT(A) for proof and thus the appeal of the assessee is restored to the file of the ld. CIT(A) to decide it afresh by providing one more opportunity