SH.RAVINDER KUMA,DEHRADUN vs. ITO, DEHRADUN

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ITA 51/DDN/2025Status: DisposedITAT Dehradun09 July 2025AY 2017-18Bench: 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 issues back to the file of the AO. The AO is directed to pass a fresh assessment order after providing proper and sufficient opportunities to the assessee for being heard.

What were the facts?

The assessee failed to respond to notices issued by both the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) (CIT(A)). Consequently, the AO passed an ex-parte assessment order, and the CIT(A) confirmed the additions made by the AO.

What were the issues?

Whether the ex-parte assessment order and the subsequent confirmation by the CIT(A) were justified given the assessee's non-compliance, and if the interest of justice requires a fresh opportunity for the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH: DEHRADUN

For Respondent: Shri A.S. Rana, Sr. DR
Hearing: 08/07/2025Pronounced: 09/07/2025
1.

This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi (‘the Ld. CIT(A)’ for short) dated 10.02.2025 for Assessment Year 2017-18.

2.

Heard both the parties and perused the material available on records.

Ravinder Kumar vs. ITO 3. A perusal of the impugned order of Ld. CIT(A), NFAC clearly shows that the Ld. CIT(A) has provided only three opportunities i.e. on 21.09.2024 for 30.09.2024, 08.10.2024 for 15.10.2024 and on 30.01.2025 for 06.02.2025 and when the assessee failed to respond on 06.02.2025, it was in this backdrop that the Ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee by confirming the additions made by the AO in the assessment order. Even the assessment order u/s.147/144 has been passed ex-parte due to non- compliance by the assessee before the Assessing Officer. It is true that the assessee also did not comply with the notices issued by Ld. AO and Ld. CIT(A) and did not file the requisite details/documents to support its claim.

4.

Under these facts and circumstances and in the interest of justice, the issues in this appeal are restored back to the file of the AO to pass the assessment order denovo fresh in accordance with law after giving proper and sufficient opportunities to the assessee of being heard.

5.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced on 09.07.2025.

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