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Facts
The Assessee filed appeals against assessment orders passed by the AO and confirmed by the CIT(A). The AO and CIT(A) passed ex-parte orders as the Assessee did not appear in the proceedings.
Held
The Tribunal noted that both the AO and CIT(A) passed ex-parte orders without deciding the grounds of appeal on merits. Therefore, in the interest of justice, the cases were restored to the AO for de-novo assessment.
Key Issues
Whether the ex-parte assessment orders passed by the AO and confirmed by the CIT(A) were valid when the assessee did not get a proper opportunity of being heard and grounds were not decided on merits.
Sections Cited
144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: S. RIFAUR RAHMAN & SHRI YOGESH KUMAR U.S.
(A.Y 2016-17) Deshbandhu College Vs Income Tax officer, Evening, Kalkaji,Kalkaji Ward 29(3) New Delhi-110017 New Delhi PAN: AAAAD4655P Appellant Respondent Assessee by Sh. Pratap Gupta, CA Revenue by Sh. Dheeraj Kumar Jain, Sr DR Date of Hearing 01/09/2025 Date of Pronouncement 03/09/2025 ORDER PER BENCH: The above captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 13/01/2025, 15/03/2024 and 13/01/2025 for the Assessment Years 2012-13, 2015-16 and 2016-17 respectively.
The assessment orders came to be passed on 08/12/2019, 15/03/2024 and 16/03/2024 u/s 144 /147 of the Income Tax Act, 1961 ('Act' for short) by making certain additions pertaining to the Assessment Years 2012-13, 2015-16 and 2016-17 respectively. Aggrieved by the above assessment orders, the Assessee preferred three Appeals before the Ld. CIT(A). The Ld. CIT(A) dismissed the Appeals filed by the Assessee vide orders dated 13/01/2025, 15/03/2024 and 13/01/2025, which are under challenge before us.
The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeals.
Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeals.
We have heard both the parties and perused the material available on record. Both the orders of the A.O. as well as order of the Ld. CIT(A) are ex-parte for all the Assessment Orders under consideration, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeals on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment orders in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.
6. In the result, the Appeals of the Appellant are partly allowed for statistical purpose.
Order pronounced in the open court on 03rd September, 2025