Maa Pahadwali Rice Mill vs. ITO, Ward, Phulbani

Parties Involved

Facts Summary

This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 22.7.2024 in Appeal No.NFAC/2016-1/10187625 for the assessment year 2017-18. The assessee was asked to explain why Rs.50,35,000/- shall not be added as income in the hands of the appellant, whereas in the assessment order, an amount of Rs.3,54,70,245/- was made which is in clear violation of principles of natural justice. The Assessing Officer passed the order exparte u/s.147/144/144B of the Act. The assessee requested one more opportunity to substantiate its case before the Assessing officer. The issues in this appeal are restored to the file of the Assessing Officer for readjudication after providing adequate opportunity of hearing to the assessee subject to cost of Rs.25,000/- (Rupees twenty five thousand only) in to be deposited within 60 days from the date of this order under the head “others” in ITNS challan 280 in the Account No.500 and same is to be filed before the ld AO.…

Legal Issues

• 1. Whether the Assessing Officer passed the order exparte?
• 2. Whether the assessee should be granted one more opportunity to substantiate its case?

Judgment Outcome

Decided in favour of Assessee.

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