SHRI BHAGYALAXMI SWASAHAYA MANDAL,HUKKERI vs. INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

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ITA 388/PAN/2018Status: DisposedITAT Panaji09 November 2022AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the CIT(A) passed an ex parte order, it would be just and fair to set aside the impugned order. The matter was restored to the CIT(A) for a fresh disposal on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was against an ex parte order by the CIT(A). The Assessing Officer had completed the assessment, but revision proceedings under Section 263 found the order erroneous. The CIT directed a re-assessment, leading to an addition by the AO, which the CIT(A) partially allowed ex parte.

What were the issues?

Whether an ex parte order passed by the CIT(A) should be set aside and the matter remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PANAJI

Before: SHRI R.S. SYAL

For Respondent: Shri N. Srikanth, Sr. DR

PER R.S. SYAL, VP: This appeal by the assessee is directed against the ex parte order passed by the CIT(A), Belagavi on 28-06-2018 in relation to the assessment year 2008-09. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. As such, I am proceeding to dispose of the appeal ex parte qua the assessee on merits.

Shri Bhagyalaxmi Swasahaya Mandal Hukkeri

3.

It is seen that the Assessing Officer completed the assessment u/s.143(3) at the total income of Rs.4,85,860/-. The revision proceedings u/s 263 found the assessment order to be erroneous and prejudicial to the interest of revenue. The ld. CIT directed the AO to reframe the assessment. Accordingly, the AO made an addition of Rs.17,32,360/-, being, the capital introduced by the assessee. The CIT(A) in his ex parte order allowed part relief. In view of the fact that the ld. CIT(A) has passed ex parte order, which has been assailed by the assessee on this score, I am of the considered opinion that it would be just and fair if the impugned order is set aside and the matter is restored to him. I order accordingly and direct to dispose of the appeal afresh on merits as

per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as considered expedient.

4.

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

Order pronounced in the Open Court on 09th November, 2022.

Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; �दनांक Dated : 09th November, 2022 Satish

Shri Bhagyalaxmi Swasahaya Mandal Hukkeri

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