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TMI Blog2025 (2) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... her for the sake of convenience and brevity. The ITA No.931/SRT/2024 for AY.2012-13 is taken as the 'lead case'. 2. The grounds of appeal in ITA No.931/SRT/2024 are as under: "1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in passing ex-parte order without giving reasonable and sufficient opportunity of being heard and without considering submissions and paper book filed during the course of appellate proceedings. 2. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in not considering the initial submission dated 21.05.2022 made by the assessee while passing the appellate order. 3. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in dismissing the appeal without passing speaking order 4. On the facts and circumstances of the case as well as law on the subject, the learned Assessing Officer has erred in reopening assessment u/s. 147 by issuing notice u/s 148 of the I.T. Act, 1961. 5. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing of the appeal." 5. The ground of appeal in ITA No.934/SRT/2024 are as under: "1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in passing ex-parte order without giving reasonable and sufficient opportunity of being heard and without considering submissions filed during the course of appellate proceedings. 2. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in dismissing the appeal without passing speaking order. 3. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer in levying penalty u/s 271F of Rs. 5,000/- 4. It is therefore prayed that the above penalty levied by assessing officer and confirmed by Commissioner of Income Tax (Appeals) may please be deleted. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal." 6. The ground of appeal in ITA No.935/SRT/2024 are as under: "1. On the facts and in circumstances of the case as well as law on the subject, the learned CIT(A) has erred in passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering submissions filed during the course of appellate proceedings. 2. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in dismissing the appeal without passing speaking order. 3. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer in levying penalty of Rs. 20,000/- u/s 271(1)(b) of the I.T. Act. 4. It is therefore prayed that the above penalty levied by assessing officer and confirmed by Commissioner of Income Tax (Appeals) may please be deleted. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal." 8. Brief facts of the case are that the assessee did not file return of income for AY.2012-13. The assessee was identified as non-filer in the Non-filers Monitoring System (NMS). NMS aims to identify and monitor persons who enter into high volume transactions and have potential tax liabilities but have still not filed their tax returns. As per AIR / CIB information, assessee had deposited cash of Rs. 69,17,170/- in his bank account with Dena Bank. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of CIT(A), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee submitted that both AO and CIT(A) have passed ex-parte orders. He submitted that the CIT(A) had issued a notice on 07.08.2024, fixing the hearing on 14.08.2024. However, he passed the order at 3.17 PM on 14.08.2024 without waiting for the reply of the assessee. Since the order was passed on 14.08.2024 itself, reply of the assessee could not be uploaded. The ld. AR has submitted copy of the notice u/s 250 of the Act issued on 07.08.2024 by the NFAC, Delhi where the written submission was required to be furnished on or before 14.08.2024. However, the CIT(A) has not mentioned the said fact in the order u/s 250 of the Act. In the table at para 6 of appellate order, the factum of issue of notice on 14.08.2024 has not at all been mentioned. The ld. AR further submitted that assessee had filed two replies, both dated 21.05.2022, which have not been appreciated and considered by CIT(A). The assessee was a distributor of mobile recharges of Uninor Company from which he derived his income. The assessee did not file return of income as his income was below taxable lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.08.2024. Considering all these facts, we are of the view that though the assessee was negligent and non-cooperative before the lower authorities, the CIT(A) should have waited for the reply of the assessee till 14.08.2024. The ld. AR requested that another opportunity may be granted to the assessee to submit all the required explanations and details and plead his case on merit. Considering the peculiar facts of the case, we are of the view that the principles of natural justice would call for giving another opportunity of hearing to the assessee. Accordingly, we hold that the interests of justice would be met in case the AO re-examines the entire issue afresh subject to payment of cost of Rs. 10,000/- (Rupees ten thousand only) by the assessee to the credit of the 'District Legal Services Authority, Surat' within three weeks from receipt of this order. Subject to payment of above cost, we set aside the order of CIT(A) and remit the matter back to the file of AO with a direction to pass de novo assessment order in accordance with law after granting adequate opportunity of hearing to the assessee. The assessee is directed to be more vigilant and diligent and to furnish all the det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessment proceedings u/s 144 r.w.s. 147 of the Act. In fact, the AO has passed an ex-parte order u/s 144 r.w.s 147 of the Act wherein failure of assessee to comply with the notices on four occasions have been mentioned at para 2 of the assessment order. During the subject penalty proceedings, assessee filed written reply without any supporting documents. The AO thereafter issued a show cause notice on 20.05.2021, which was again not responded to. Therefore, the AO levied penalty of Rs. 10,000/- u/s 271(1)(b) of the Act. Before CIT(A), the assessee submitted part details. The CIT(A) has taken into consideration the sequence of events wherein assessee did not reply to any of the notices issued on various occasions through the notices were duly served on the e-mail id provided by the assessee. During the appellate proceedings, no documentary evidences were submitted in spite of multiple opportunities granted by the CIT(A). The CIT(A) observed that the AO has taken a lenient view by levying penalty for one default, though there were multiple non-compliances by the assessee. The appellant has not proved that there was reasonable cause for the said failures within the meaning of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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