SATNAM SINGH,NAI BASTI ALIGARH V. INCOME TAX OFFICER WARD 4(1)(1), MARRIS ROAD ALIGARH

ITA 12/AGR/2025

AI Insights

The case involves Satnam Singh, the appellant, who appealed against the order of the Commissioner of Income-tax (Appeals) [CIT(A)] which had dismissed his appeal ex parte. The original assessment for the Assessment Year 2016-17 was completed under section 144 of the Income Tax Act, 1961, due to the appellant's non-compliance with statutory notices. The CIT(A) also dismissed the appeal ex parte due to the appellant's failure to appear. The Income Tax Appellate Tribunal (ITAT) found that the CIT(A) had not discussed the merits of the case in the impugned order and thus remitted the matter back for a decision on merits, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126009 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Assessee Lawyers: DEEPAK SINGH
• Keywords: Set aside; Principle of natural justice
• Section: 144; 142(1); 143(2); 250; 143(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER & SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 12/AGR/2025 (Assessment Year : 2016–17) Satnam Singh 6/298, Gali No.-2, Nai Basti, Aligarh U.P. 202 001 V. Income Tax Officer, Ward 4(1)(1), Aligarh U.P. 202 001 PAN/GIR No. AWQPS2395L (Appellant) .. (Respondent) Assessee by Shri Deepak Singh, Adv. Revenue by Shri Shailendra Srivastava, Sr. DR Date of Hearing 24/04/2025 Date of Pronouncement 24/04/2025 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M.): This appeal has been preferred against the impugned order dated 19.12.2023 passed in Appeal No. CIT(A) Aligarh/10144/2018-19 by the Ld. Commissioner of Income– tax(Appeals)/ADDL/JCIT (A)-12, Delhi, [hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income tax Act, 1961 [hereinafter referred to as \"Act\"] for the Assessment year [A.Y.] 2016-17, wherein learned CIT(A) has dismissed assessee’s appeal exparte in default of the assessee. ITA no. 12/Agr/2025 Satnam Singh 2 2. The brief facts under appeal state that the assessee e-filed his return of income for A.Y. 2016-17 on 26.09.2016, declaring total income of Rs. 8,44,930/-. The return was processed u/s. 143(1) of the Act. Later on the case was selected for limited scrutiny under computer aided scrutiny selection (CASS). Statutory notices u/s 143(2) and 142(1) were issued and served upon the assessee. But the assessee remained non-compliant. Assessee also did not respond to the notice issued u/s 144 of the Act. The Assessee officer, thus completed assessment u/s 144 of the Act and assessed total income at Rs. 12,87,310/-. 3. Aggrieved, assessee preferred an appeal before learned CIT(A), who dismissed assessee’s first appeal exparte in default of assessee. 4. Assessee has filed this second appeal on the ground that learned CIT(A) has erred in confirming the said addition exparte in violation of the Principles of natural justice. 5 We have perused the records and heard learned representative for the appellant assessee and ld. DR for revenue. 6. Learned representative for the assessee has submitted that the impugned order has been passed by learned CIT(A), ex- parte without affording reasonable opportunity of hearing to the assessee. Prayed to set aside the impugned order. 7. Learned DR has submitted that assessee was provided sufficient opportunity of hearing by learned CIT(A) on various ITA no. 12/Agr/2025 Satnam Singh 3 occasions but for no avail. Learned DR has supported impugned order. 8. We notice that the assessee did not respond to the notices issued by the first appellate authority on 01/02/2021, 16/03/2021, 19/05/2023 and 11/12/2023. It is however noticed that learned CIT(A) passed ex-parte impugned order without any discussion on the merits of the case, whereas learned CIT(A) was expected to state the points for determination, decision thereon and the reasons for the decision as provided u/s. 250(6) of the Act. In the circumstances and in the interest of justice and fair play, we deem it just and appropriate to afford last opportunity to the assessee and remit the matter back to the file of learned CIT(A) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(A) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(A) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed accordingly. 9. In the result, the appeal is allowed for statistical purposes. Impugned order dated 19.12.2023 is set aside. ITA no. 12/Agr/2025 Satnam Singh 4 Order pronounced in open court on 24.04.2025. Sd/- (BRAJESH KUMAR SINGH) Sd/- (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Agra; Dated 24/04/2025 Rahul, LDC Copy of the Order forwarded to: BY ORDER, (Asstt. Registrar) ITAT, Agra 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// "