Case Number: ITA 2160/DEL/2022
Appellant: Naveen Tomar, Gurgaon
Respondent: ITO, Ward-3(1), Gurgaon
Assessment Year: 2017-18
Date Filed: September 5, 2022
Order Type: Final Tribunal Order
Date of Order: July 10, 2023
Pronounced On: July 10, 2023
Summary:
This case involves Naveen Tomar, a resident of Gurgaon, who filed an appeal against the Income Tax Officer (ITO), Ward-3(1), Gurgaon. The primary issue revolves around the ex-parte order issued by the Assessing Officer (AO) and the subsequent restoration of the case to the AO for fresh adjudication.
Naveen Tomar, residing at 1077, Sector – 47, Gurgaon, Haryana, challenged the ex-parte assessment order issued by the AO under section 144 of the Income-tax Act, 1961. The order was issued on August 5, 2022, by the National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2017-18.
The assessment was contested before the Commissioner of Income Tax (Appeals) [CIT(A)], but the appeal was dismissed in limine without adjudicating the grounds of appeal submitted by the appellant. The appellant’s counsel, Shri Mahavir Singh, Advocate, argued that the CIT(A) erred in dismissing the appeal without proper consideration and without addressing the grounds of appeal.
Naveen Tomar, represented by his counsel, contended that the assessment proceedings were unattended due to legitimate reasons, leading to an ex-parte order by the AO. Similarly, the proceedings before the first appellate authority were not attended, resulting in an ex-parte order by the NFAC. The appellant requested the restoration of the appeal to the AO for a fair hearing and resolution of the issues.
The Department, represented by Shri M. K. Pandey, Sr. DR, raised no objections to the appellant’s request for restoration of the appeal to the AO.
The Tribunal, comprising Shri N.K. Billaiya, Accountant Member, and Ms. Astha Chandra, Judicial Member, reviewed the submissions and the materials on record. The Tribunal found that the assessment and appellate proceedings were conducted ex-parte due to the non-attendance of the appellant, and the substantial additions made to the appellant’s income required a fresh adjudication.
The Tribunal acknowledged the procedural lapse and the need for a fair hearing. Consequently, the Tribunal decided to restore the appeal to the AO for a fresh hearing and resolution of the issues, ensuring that the appellant is given a reasonable opportunity to present his case.
The Tribunal allowed the appeal for statistical purposes and restored the issues to the file of the AO. The AO was directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the appellant.
Order Pronounced: July 10, 2023
Judges: Shri N.K. Billaiya (Accountant Member) and Ms. Astha Chandra (Judicial Member)
The detailed order underscores the importance of procedural correctness and ensures that appellants receive a fair hearing with all necessary steps followed in the correct sequence.
Naveen Tomar vs. ITO, Ward-3(1) – IT Appeal Concerning Ex-Parte Order and Restoration for AY 2017-18
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