Loading judgment…
Facts
The assessee's appeal was against an order of the CIT(A) which confirmed an ex-parte assessment. The assessee argued that the assessment was made without jurisdiction and without observing principles of natural justice.
Held
The Tribunal found merit in the assessee's submissions and decided to restore the matter to the CIT(A) for fresh adjudication.
Key Issues
Whether the assessment was made ex-parte without jurisdiction and adherence to principles of natural justice.
Sections Cited
147, 151
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,
Before: SHRI ANUBHAV SHARMA, & SHRI NAVEEN CHANDRA
This appeal by the assessee is directed against the order of the ld.
CIT(A) dated 19.02.2025 pertaining to A.Y 2012-13.
At the very outset, the ld counsel of the assessee submitted that the assessment has been made ex-parte and the ld. CIT(A) has wrongly confirmed the assessment order without examining whether the AO has complied with the mandatory conditions u/s 147 to 151 as envisaged under the Act. The ld AR stated that the ld. CIT(A) was not justified in confirming the additions made by the Assessing Officer as unexplained by recording incorrect facts and findings and without observing principles of natural justice. Therefore, it was prayed for restoring the matter to the ld. CIT(A) for deciding the issues afresh.
Per contra, the ld. DR relied upon the orders of the authorities below.
We have heard the rival submissions and have perused the relevant material on record. In view of the facts and circumstances narrated above and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. allowed for statistical purposes.
Order pronounced in open court on 13.10.2025.