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Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
(A.Y 2017-18) Paniyala Kisan Sewa Vs. Income Tax Officer Sahkari Samiti Limited Ward 1(3)(5), Now Ward PaniyalaRoorkee, Roorkee, 1(3)(4) at Roorkee Uttarakhand, 247667 Income Tax Office Building, PAN: AABAP9079J 16 Civil Lines, Roorkee, District Haridwar Appellant Respondent Assessee by None Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 07/07/2025 Date of Pronouncement 07/07/2025 ORDER
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (‘Ld. CIT(A)/’NFAC’ for short), New Delhi dated 31/10/2023 for the Assessment Year 2017-18.
Brief facts of the case are that, the Assessee is a non-filer. An assessment order came to be passed on 21/12/2019 by computing the income of the Assessee at Rs. 2,23,87,393/- by making certain additions. Aggrieved by the assessment order dated 21/12/2019, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A)
vide order dated 31/10/2023, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
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.
There is a delay of nearly six months in filing the present Appeal.
The Assessee filed application for condonation of delay. For the reason stated in the application for condonation of delay, the delay in filing the present Appeal is hereby condoned.
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.
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 natural 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.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.
Order pronounced in the open court on 07th July , 2025 Sd/- Sd/-
(MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 07.07.2025 R.N, Sr.P.S*