SH. DEEPAK DHOUNDIYAL,DEHRADUN vs. ITO- WARD- 1(1)(2), DEHRADUN, DEHRADUN

PDF · subscribers
ITA 112/DDN/2024Status: DisposedITAT Dehradun19 March 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC's order was passed ex parte without adjudicating the issue on merits. Therefore, to ensure justice and fair play, the appeal was restored to the NFAC for a fresh adjudication.

What were the facts?

The assessee challenged an ex parte order passed by the National Faceless Appeal Centre (NFAC). The NFAC had decided the appeal without providing the assessee with a notice of hearing.

What were the issues?

Whether the NFAC's ex parte order, passed without affording the assessee an opportunity of being heard, is valid. The need for de novo adjudication to ensure a fair hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH “SMC”, NEW DELHI

For Appellant: Shri A. S. Rawat, CA
For Respondent: Shri A. S. Rana, Sr. DR
Hearing: 19/03/2025Pronounced: 19/03/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2017-18, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in appeal No. ITBA/NFAC/S/250/2024- 25/1064644231(1) dated 06.05.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 19.11.2019 by the Assessing Officer, ITO, Ward-1(1)(2), Dehradun (hereinafter referred to as ‘ld. AO’).

2.

The only ground raised by the assessee is challenging the ex parte order passed by the ld CIT(A) without sending notice of hearing to the assessee.

3.

We have heard the rival submissions and perused the material available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC Page | 1 had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 19/03/2025.

Recent GST High Court judgments

Search GST case law →