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Facts
The assessee preferred an appeal against the ex-parte order of the CIT(A) for assessment year 2021-22. The assessee's counsel argued that the CIT(A) passed the order without application of mind, despite the assessee filing submissions.
Held
The Tribunal noted that the CIT(A) passed a cryptic order without giving reasons for dismissal of the appeal, despite the assessee filing a statement of facts and submissions. The Tribunal set aside the impugned order and directed the CIT(A) to dispose of the appeal afresh.
Key Issues
Whether the CIT(A) passed a speaking order or an ex-parte order without application of mind and proper reasoning.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA
आदेश / O R D E R
PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against order of the Ld.
Commissioner of Income Tax (Appeals), NFAC Delhi (hereinafter in short “CIT(A)") dated 28.06.2024 for assessment year 2021-22 (hereinafter in short “AY").
At the outset, Ld.AR for the assessee pointed out that Ld.CIT(A) has passed ex-parte order without application of mind. Therefore, he prays that an opportunity may be granted before the First Appellate Authority. In this regard, we note that Ld.CIT(A) has issued 5 notices and since assessee didn’t respond to three of his notices, the CIT(A) passed ex-parte order qua, the assessee. It is also noted that assessee has filed statement of facts and his submissions which the CIT(A) has reproduced from page 2 to 5 of his order. Despite assessee filed statement of facts before him, the Ld.CIT(A) has not bothered to decide grounds of appeal raised by the assessee in accordance with sub-section (6) of section 250 of the Act. It is also noted that Ld.CIT(A) has passed cryptic order without giving any reasons for dismissal of the appeal. In such a scenario, we are constraint to set aside the impugned order back to the file of the Ld.CIT(A) with a direction to dispose of the grounds appeal afresh in accordance with provisions of law. The assessee is directed to file all the relevant documents and written submissions in support of his claim before the CIT(A).
In the result, appeal is allowed for statistical purposes.