2025 (6) TMI 1836 - AT - Income Tax

Ex-parte order passed by CIT(A) - Addition made in rectification u/s 154 - non-appearance of the assessee before the lower authorities - HELD THAT - In an affidavit the assessee has submitted that the company did not receive any notice u/s 147 or during the appellate proceedings and due to non-receipt of said notices the company was unable to respond the reassessment proceedings and appellate proceedings. Keeping in view the submission order passed by the Ld. CIT(A) as well as considering the Affidavit we are inclined to restore the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication after affording an opportunity to the assessee. In the result both the appeals filed by the assessee are allowed for statistical purposes. The impugned order passed by the CIT(A) are set aside.

Summary

The Appellate Tribunal (ITAT Kolkata) heard appeals by the assessee against ex-parte orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for AY 2015-16 and 2017-18. The appeals arose from a rectification order u/s 154 adding Rs. 11,04,04,747/-, which the CIT(A) dismissed due to the assessee's non-appearance.The assessee contended that the CIT(A) orders were ex-parte as no notice u/s 147 or during appellate proceedings was received, preventing the assessee from responding. The Tribunal noted the affidavit asserting non-receipt of notices and found the delay in filing the appeal to be "genuine and bonafide," condoning it accordingly.The Tribunal held that since the CIT(A) orders were ex-parte and the assessee was denied opportunity to be heard, "the appeal of the assessee [is] restored to the file of Ld. CIT(A) for fresh adjudication after affording an opportunity to the assessee." Consequently, the impugned orders were set aside and the appeals allowed for statistical purposes.