Loading judgment…
Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed the assessee's appeal. The original assessment order was passed under section 144 of the Income Tax Act, 1961, computing income at Rs. 67,86,275/- against a Nil return.
Held
The Tribunal observed that the CIT(A) decided the appeal ex-parte without hearing the assessee and did not decide all grounds of appeal on merits. Therefore, in the interest of justice, the issue was restored to the Assessing Officer for de-novo assessment.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding all grounds on merits, violating principles of natural justice.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: Sh. Yogesh Kumar US & Sh. Manish Agarwal
ORDER
Per Yogesh Kumar US, Judicial Member:
The present appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)/NFAC, [‘Ld.
CIT(A)’ for short], Delhi dated 22.11.2024 for the Assessment Year 2017-18.
Brief facts of the case and that, an assessment Order came to be passed u/s 144 of the Income Tax Act, 1961 (‘Act’ for short) on 10.12.2019by computing the income of the Assessee at Rs. 67,86,275/- making certain additionsas against Nil return of income filed by the Assessee. Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 22.11.2024vide order impugned. As against the order of the Ld. Appeal.
The Ld. Counsel for the Assessee submitted that both the A.O. as well as Ld. CIT(A) have not considered the documents and the submissions made by the Assessee and the Ld. CIT(A) has not decided all the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.
The Ld. Departmental Representative vehemently submitted that the Assessee has not appeared before the ld. CIT(A) even after providing sufficient opportunities. Therefore, the ld. CIT(A) rightly passed the order impugned which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.
We have heard the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Appeal has been decided ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the fact that the Assessee has not participated in the first Appellate the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law.
The Assessee is also directed to participate in assessment proceedings without fail.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.