AMINESH AGRAWAL,NAGPUR vs. INCOME TAX OFFICER 4(1), NAGPUR

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ITA 70/NAG/2024Status: DisposedITAT Nagpur26 September 2024AY 2017-18Bench: SHRI V. DURGA RAO (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed an ex-parte order and the assessee did not furnish details to the AO. To uphold principles of natural justice, the matter was remitted back to the AO for a fresh adjudication.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2017-18. The assessee did not appear before the CIT(A) despite opportunities, and also failed to provide details to the Assessing Officer.

What were the issues?

Whether the assessee was provided with sufficient opportunity to present their case before the lower authorities, and if not, whether principles of natural justice warrant a fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 23/09/2024 Date of Order – 26/09/2024

O R D E R PER V. DURGA RAO, J.M.

The assessee has filed this appeal challenging the impugned order dated 12/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, [“learned CIT(A)”], for the assessment year 2017–18.

2.

When this appeal is taken up for hearing, none appeared on behalf of the assessee.

3.

On the other hand, the learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite of that the assesse has not appeared before the learned CIT(A) and not filed relevant details. He strongly supported the orders passed by the learned CIT(A).

2 Aminesh Agrawal ITA no.170/Nag./2024

4.

We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the order passed by him is an ex-parte order. Even the Assessing Officer has alleged that the assessee did not file any details before the Assessing Officer despite repeated requests made by him. Therefore, we are of the opinion that by following the principles of natural justice, one more opportunity should be given to the assesse to substantiate his case before the Assessing Officer. In this view of the matter, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the Assessing Officer and direct him to adjudicate the matter afresh on merits after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason.

5.

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26/09/2024

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