SHRI RAJ KUMAR,ABOHAR vs. ASSISTANT COMISSIOER OF INCOME TAX CIRCLE-1, BATHINDA
No AI summary yet for this case.
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 16.03.2023 in respect of Assessment Year 2018-19.
2 ITA No. 150/Asr/2023 Raj Kumar v. Asstt. CIT 2. There was a short delay of 4 days in filing the appeal was requested
to be condoned and to allow the appeal on merits. The ld. DR has no
objection to the request of condonation of short delay in filing the appeal.
Accordingly, the short delay of 4 days is condoned and appeal is admitted
on merits.
At the outset, the ld. counsel for the assessee submitted that the ld.
CIT(A) has passed the order ex-parte qua the assessee merely stating vide
para 5.3 that the appellant has been offered sufficient and reasonable
opportunity to present his case. However, the appellant has been negligent
to pursue this appeal. The counsel further submitted that the ld. CIT(A) has
upheld the finding of the Assessing Officer without considering the details
submission filed before the AO (APB Pg. 1 to 35). The counsel argued that
the impugned order passed by the ld. CIT(A) in arbitrary manner while
upholding the validity of the assessment order particularly when the ld. AO
failed to discharge mandatory and legal requirement for invoking provisions
of section 69A and 68 of the Act. He further argued that the ld. CIT(A) has
not even issued show cause notice for taking adverse view against the
appellant assessee is violation of principles of natural justice. Accordingly,
he pleaded that the matter may be remanded back to the file of the ld.
3 ITA No. 150/Asr/2023 Raj Kumar v. Asstt. CIT CIT(A) to adjudicate afresh by taking a lenient and holistic view considering
the fact that the assessee being illiterate and had no means and knowledge
and had not access to electronic communication mode. In support he
placed reliance on the case law on the issue that lack of knowledge of
electronic services of notice is a sufficient cause, for non compliance as
under:
“That Delhi Bench of the Hon’ble ITAT in the case of Egis international S.A. vs. ACIT (ITA No. 1663/Del/2021) A.Y. 2016-17, vide order Dt. 03.08.2023, while dealing with the identical facts has restored the matter back to the file of the CIT(A) NFAC for de novo adjudication on merits after allowing reasonable opportunity of hearing to the assessee because it was brought on record before the Hon’ble Bench that the notices sent to the e-mail of the employee did not reach the assessee and the non-compliance was not deliberate.”
Per contra, the ld. DR supported the impugned order, contending that
the sufficient opportunities of hearing have been granted to the appellant
assessee. However, he has no objection in restoring the matter to the file of
the ld. CIT(A) to grant one more opportunity in view of principles of natural
justice. :
We have heard both the sides and perused the material on record
and the impugned order. Admittedly, the ld. CIT(A) has passed the
impugned order ex-parte qua the assessee by merely stating that the
appellant has granted sufficient and reasonable opportunity to represent his
4 ITA No. 150/Asr/2023 Raj Kumar v. Asstt. CIT case, however, the appellant has been negligent to pursue this appeal
before him. Thus, the ld. CIT(A) has rejected the appeal of the appellant
assessee in limine without deciding the matter on merits of the case
particularly ignoring the submissions filed before the Assessing Officer
(APB Pg. 1 to 35) in view of principles of natural justice. We consider it
deem fit to remand the matter back to the file of the ld. CIT(A) to adjudicate
the matter afresh on the issues raised by the appellant assessee after
granting sufficient opportunity of being heard and considering the material
evidence filed on record and to be filed in the course of afresh proceedings.
At the same time, the appellant assessee is directed to cooperate in the
fresh proceedings by attending and filing the requisite information in
compliance to the queries raised by the ld. CIT(A). Accordingly, the matter
is remanded back to the file of the ld. CIT(A) for fresh adjudication as per
law.
In the result, the appeal of the assessee is allowed for statistical
purpose.
Order pronounced in the open court on 15.09.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS*
5 ITA No. 150/Asr/2023 Raj Kumar v. Asstt. CIT Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order
