RAMESH KUMAR SONI,SHIVPURI vs. AO, ASHOKNAGAR
Facts
The assessee's appeal arose from an order of the NFAC which was decided ex-parte for non-prosecution without adjudicating on merits. The original assessment order u/s 147 r.w.s 144 of the Income-tax Act, 1961, was passed by the Assessing Officer.
Held
The Tribunal found that the NFAC's decision was ex-parte and without merit adjudication. In the interest of justice and fair play, the appeal was restored to the NFAC for de novo adjudication, with an opportunity for the assessee to be heard.
Key Issues
Whether the NFAC was justified in dismissing the appeal for non-prosecution without adjudicating the appeal on merits.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “DB”: AGRA
PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.175/AGR/2024 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 09.04.2024 against the order of assessment passed u/s 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 24.05.2023 by the Assessing Officer, NeAC, Delhi (hereinafter referred to as „ld. AO‟).
The assessee has raised the following grounds of appeal before us:-
“Ground No.1- On the facts and in the circumstances of the case the learned CIT(A), was not justified on facts confirming Ao's assessment order taking the cast of acquisition of land at Rs. 2171000/- as against Rs. 2556735/- and further uploading non deduction of cost of improvement of Rs. 5735771/- and expenditure on transfer of Rs. 413419/-thereby affirming Ao's order computing the short term capital gains at Rs. 7306500/- as against Rs.
ITA No. 175/AGR/2024 Ramesh Kumar Soni 771575/- shown by the assesse resulting in addition of Rs. 6534925/- under the head short term capital gain. The capital gain as shown by the appellant may kindly be accepted Ground No.2:- The appellant craves leave to add amend, alter, modify, substitute or delete any ground or before hearing of appeal.” 3. We have heard the rival submissions and perused the material available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits by dismissing the appeal for non-prosecution. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 05/02/2025.
-Sd/- -Sd/- (SATBEER SINGH GODARA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:05/02/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi
