BHAGCHAND RAMOLA ,TEHRI GARHWAL V. INCOME TAX OFFICER, TEHRI GARHWAL

ITA 36/DDN/2025

AI Insights

The case involves Bhagchand Ramola, the appellant, contesting an ex-parte assessment order passed under sections 147, 144, and 144B of the Income-tax Act, 1961, by the Income Tax Officer, Ward 1(4)(5), Tehri Garhwal, Uttarakhand. The initial appeal to the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. The appellant argued that the orders violated the principles of natural justice and that he had a strong case on merits, supported by documents not previously considered. The Department's representative contended that the appellant had not appeared before the lower authorities, justifying the ex-parte orders. The Tribunal, acknowledging the procedural lapses and the importance of a fair hearing, decided to remand the case back to the A.O. for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707071 (ITAT-DEHRADUN)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 28-02-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: S. K. JUNEJA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" 1 ITA No. 36/DDN/2024 Bhagchand Ramola Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 36/DDN/2025 (A.Y 2013-14) Bhagchand Ramola Village DharwalGaon, Chbam Tehri Garhwal Uttarakhand PAN: AGQPR3061A Vs. Income Tax Officer Ward 1(4) (5), Tehri Garhwal Uttarakhand Appellant Respondent Assessee by Sh. S. K. Juneja, Adv Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/national Faceless Appeal Centre (‘Ld. CIT(A)/’NFAC’ for short), New Delhi dated 18/03/2024 for the Assessment Year 2013-14. 2. An ex-parte assessment order came to be passed 147 r.w.s 144 read with section 144B of the Income-tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed vide order impugned. As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 2 ITA No. 36/DDN/2024 Bhagchand Ramola Vs. ITO 3. The Ld. Counsel for the Assessee submitted that both the assessment order as well as order of the Ld. CIT(A) have been passed in violation of principals of natural justice. The Assessee is having very good case on merit. Further, the Ld. Counsel has also produced various documents before us and contended that the additions made by the A.O. which has been sustained by the Ld. CIT(A) deserves to be deleted. 4. Per contra, the Ld. Department's Representative submitted hat the Assessee has not appeared before the lower authorities, therefore, the authorizes below have rightly passed the respective orders which requires no interference. Further submitted that the documents produced before the Tribunal are not part of the records, therefore, submitted that those documents cannot be looked into by the Tribunal, thus sought for dismissals of the Appeal. 5. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. It is the case of the Assessee that the Assessee has very good case on merits and relied on certain documents before us. Admittedly those documents were not produced before the authorities below. Considering the fact that the assessment order has been passed ex-parte and the Ld. CIT(A) has also not 3 ITA No. 36/DDN/2024 Bhagchand Ramola Vs. ITO decided all the grounds of Appeal on its merits, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de- novo assessment. The Assessee is at the liberty to produce any/all documents in support of his claim and A.O. shall verify the documents and frame the assessment order afresh. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. 6. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 09th July , 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-.07.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI 4 ITA No. 36/DDN/2024 Bhagchand Ramola Vs. ITO "