Loading judgment…
Facts
The assessee filed an appeal against the order of the CIT(A) for assessment year 2019-20. The assessee contended that the CIT(A) passed an ex-parte order without considering the written submissions and details filed by the assessee. The assessee provided an acknowledgement number for the details submitted on March 21, 2024.
Held
The Tribunal noted that the assessee had filed details supporting their contentions regarding an organized business activity and linking alleged cash deposits to this activity. The Tribunal found that the assessee had made a case for non-consideration of these details by the lower appellate authority.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without considering the details and submissions filed by the assessee?
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA
Years: 2019-20 Mahadevan, Income Tax Officer, No.23, 2nd Lane, 1, New Market, Non-Corporate Ward-22(1), Tambaram West, Chennai. Chennai-600 045. [PAN: ALHPM7502K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Shri G.Akash, Advocate प्रत्यर्थी की ओर से /Revenue by : Mr.Chinthapalli Meher Chand, JCIT सुिवाई की तारीख/Date of Hearing : 21.10.2024 घोर्णा की तारीख /Date of Pronouncement : 04.12.2024 आदेश / O R D E R PER AMITABH SHUKLA, A.M :
This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1066087441(1) dated 26.06.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2019- 20. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 26.06.2024 passed by NFAC, Delhi.
2.0 At the outset, the Ld. Council for the assesse invited our attention to the exparte order dated 26 June 2024 of the learned first appellate Authority. It was contended that the order has been passed without appreciating and considering the written submissions filed by the assessee. The learned council informed that the learned CIT appeal has given a finding that the assessee did not submit any details during the course of proceedings. In this regard, the Ld. Council invited our attention to a communication bearing acknowledgement number 149120630210324 dated 21 March 2024, which is in the nature of an Electronic acknowledgement of the details filed by the assesse before the Ld. CIT(A). It is seen from perusal thereof that the assesse has provided various details in support of its contentions. The assesse has filed the details in support of its arguments of doing an organized business activity and thus linking the alleged cash deposits in his bank account made during the demonetization period with the said activity. The assesse accordingly requested that the matter may kindly be considered for restoration back to the Ld. CIT appeal for readjudication of the appeal in the light of details filed by him vide its communication dated 21 March 2024 supra. The Ld. DR would like to make us believe on the correctness of the order of lower authorities. 3.0 We have considered rival submissions in the light of material available on records. We have noted the impugned communication dated 21 March 2024, which is in the nature of an electronic receipt of details filed before the Ld.CIT appeal. Thus, a case 3 -: has been made out by the assesse of non-consideration of the details filed by it. Accordingly, we set aside the order of the Ld. First Appellate Authority, and direct him to readjudicate the matter de novo after considering details filed by the assessee in accordance with law and by passing of a speaking order due opportunity of being heard shall be given to assessee. The assessee shall be responsible to comply with all the notices issued by Ld. Frist Appellate Authority. Any non-compliance on the part of the assessee shall be adversely viewed. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes.