NARESH JAIN,RUDRAPUR vs. ITO, WARD - 2(1)(4), RUDRAPUR

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ITA 198/DDN/2024Status: DisposedITAT Dehradun09 July 2025AY 2018-19Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the AO for de-novo assessment, directing the AO to provide an opportunity of being heard to the assessee. The assessee was also directed to participate in the proceedings.

What were the facts?

The assessee filed an appeal against an ex-parte assessment order passed by the AO and confirmed by the CIT(A). The assessee had not participated in the proceedings before either authority.

What were the issues?

Whether the ex-parte assessment order passed without providing an opportunity of being heard to the assessee is valid. Whether the CIT(A) correctly dismissed the appeal without deciding all grounds on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(3A),Section 143(3B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

Hearing: 07/07/2025Pronounced: 09/07/2025

(A.Y 2018-19) Naresh Jain Vs. Income Tax Officer 1st Floor, Gole Market T-34, Ward-2(1)(4) Rudrapur, Rudrapur, Uttarakhand Uttarakhand PAN: AEWPJ6596C Appellant Respondent Assessee by None Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Assessee against the order of CIT(A)/National Faceless Appeal Centre (‘Ld. CIT(A)’/NFAC’ for short), Delhi dated 02/09/2024 for the Assessment Year 2018-19.

2.

An ex-parte assessment order came to be passed u/s 144 read with Sections 143(3A) & 143(3B) of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed vide order impugned.

As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

3.

The Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.

4.

We have heard the Department's Representative and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings and even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in 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 orderin accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.

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

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