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Facts
The assessee's appeal before the CIT(A) was decided ex-parte due to the assessee missing a single notice of hearing, which led to the confirmation of additions made by the Assessing Officer. The assessee contested this on grounds including procedural flaws in reassessment proceedings and merits of the addition.
Held
The tribunal noted that both the assessment order and the CIT(A)'s order were ex-parte. Considering that the assessee missed a single notice, the tribunal decided to allow the assessee an opportunity to present its case before the CIT(A).
Key Issues
Whether the ex-parte orders passed by the lower authorities were justified, and if the assessee should be given an opportunity to present its case on merits.
Sections Cited
147, 148, 144B, 151
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
Year : 2017-18 बनाम/ Sweta Organisers Pvt.Ltd. The DCIT v/s. 4/1644, Vakharia Mills Circle-2(1)(1) Compound Surat – 395 002 Begampura Faisawadi – 395 003 "थायी लेखा सं./PAN: AAFCS 8770 B (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee by : Shri Rasesh Shah, CA Revenue by : Shri Ajay Uke, Sr.DR सुनवाई की तारीख/Date of Hearing : 19/11/2025 घोषणा की तारीख /Date of Pronouncement: 17/02/2026 आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
1. The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 10/12/2024 for the Assessment Year (AY) 2017-18.
2. The assessee has raised the following grounds of appeal:
“The following grounds are without prejudice to each other. Sweta Organisers Pvt.Ltd. vs. DCIT Asst. Year : 2017-18 2 The Ld. Assessing Officer has erred:
That, the proceeding u/s 147/148, 144B is itself bad in and liable to be quashed. and void
made worth addition In not appreciating the facts that the so-called of Rs. 93,92,454/- does not represent the taxable income in terms of sec. 4 and 5 and other applicable section and therefore, the addition is required to be deleted. and therefore,
In not appreciating the facts that there is no such compliance made to the provision of sec. 148(2)/151 as well as 144B and therefore, the present order passed is bad in law and void.
4. Even on merits it is prayed that there is no justification of making addition of Rs. 93,92,454/- and the same is required to be deleted.”
At the outset, the Ld. Counsel for the assessee has brought our attention to the impugned assessment order as well as the impugned appellate order of the Ld. CIT(A) to submit that both are ex-parte orders against the assessee. The Ld. Counsel has further demonstrated that only one notice of hearing was sent by the Ld. CIT(A), which somehow escaped the attention of the assessee, resulting into confirmation of the impugned additions.
Considering the rival submissions, in our view, the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(A). Accordingly, the impugned order of the Ld. CIT(A) is hereby set aside and matter is restored to the file of the Ld. CIT(A) with a direction to decide the appeal of the assessee afresh on merits. The Ld. CIT(A) will give an opportunity to the assessee to present its case and furnish the necessary details and evidences. The Ld. CIT(A), if so require, may call upon the remand report from the AO. Thereafter, the Ld. CIT(A) will decide the appeal of the assessee in accordance with law. The assessee will remain Sweta Organisers Pvt.Ltd. vs. DCIT Asst. Year : 2017-18 vigilant and promptly respond to the notices issued by the Ld. CIT(A) and furnish the necessary details and evidences before the Ld. CIT(A).
In the result, the appeal of the assessee is treated as allowed for statistical purposes.