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Facts
The assessee's income was assessed at Rs. 37,91,654 against a returned income of Rs. 2,27,408 under Section 143(3). The CIT(A) dismissed the assessee's appeal ex-parte without providing a reasonable opportunity. The assessee was not represented at the ITAT hearing.
Held
The ITAT set aside the ex-parte order of the CIT(A) and restored the issues to the Assessing Officer. The Assessing Officer was directed to pass a de novo appellate order after providing the assessee a reasonable opportunity to be heard.
Key Issues
The key legal issue was whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity to the assessee, leading to a denial of natural justice.
Sections Cited
Section 143(3)
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Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI
Before: SHRI ANADEE NATH MISSHRA
has been filed by the assessee for assessment year 2015-16 against impugned appellate order dated 17/11/2023 (DIN & Order No. ITBA/NFAC/S/250/2023- 24/1054508587(1) of National Faceless Appeal Centre, (NFAC), Delhi.
In this case, assessment order dated 13.12.2017 was passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 (in short the ‘Act’) whereby the assessee’s total income was determined at Rs.37,91,654/- as against returned income of Rs.2,27,408/-. The assessee’s appeal was dismissed by learned CIT(A) vide impugned appellate order dated 21.07.2023.
At the time of hearing, the assessee was represented by none and Revenue was represented by Shri G.P. Singh, Senior Department Representative. In the absence of any representation from the assessee’s side, learned DR for the Revenue was heard, who relied on the impugned appellate order and the assessment order, but left the matter to the discretion of the Bench. On perusal of records, it is found that the impugned order of learned CIT(A) has been passed ex-parte (qua the appellant assessee) without providing reasonable opportunity to the appellant- assessee. Therefore, the impugned appellate order of the learned CIT(A) is set aside and the issues in dispute regarding additions made in the assessment order are restored back to the file of the Assessing Officer with a direction to pass denovo appellate order in accordance with law, after providing reasonable opportunity to the assessee.
In the result, the appeal of the assessee stands partly allowed for statistical purposes.
(Order pronounced in the open court on 05/01/2026)