POONAM POKHRIYAL,DEHRA DUN vs. INCOME TAX OFFICER, BUDH NAGAR

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ITA 14/DDN/2025Status: DisposedITAT Dehradun08 August 2025AY 2012-2013Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex-parte without hearing the assessee and without deciding all grounds on merits. In the interest of justice, the matter was remanded.

What were the facts?

The Assessing Officer passed an ex-parte assessment order adding Long Term Capital Gain. The assessee's appeal before the CIT(A) was also dismissed ex-parte without deciding all grounds on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing an opportunity of being heard and deciding all grounds on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 06/08/2025Pronounced: 08/08/2025

(A.Y 2012-13) Poonam Pokhriyal Vs. Income Tax Officer House No. 59/2, New Colony, Ward 5(2)(4), Ayakar Ballupur Bhawan, Sector 24, Uttarakhand Uttar Pradesh PAN: ATIPP4959N Appellant Respondent Assessee by None Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 06/08/2025 Date of Pronouncement 08/08/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals) ADDL/JCIT(A)-2, Vadodara (‘Ld. CIT(A)’ for short), dated 09/01/2025 for the Assessment Year 2012-13.

2.

Brief facts of the case are that, an assessment order came to be passed on 20/11/2019 u/s144/147 of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 18,90,000/- by making addition on account of Long Term Capital Gain. Aggrieved by the assessment order dated 20/11/2019, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 09/01/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

3.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.

4.

The Ld. Departmental Representative vehemently submitted that the Assessee has neither appeared before the A.O. nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders 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.

5.

We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Appeal has been passed 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 facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

6.

In the result, the Appeal of the Assessee is partly allowed for statistical purpose.

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