Shree Shildha Vibhag Jungle Kamdar Sahakari Vs ITO

Parties Involved

Facts Summary

The assessee, Shree Shildha Vibhag Jungle Kamdar Sahakari, filed an appeal against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) dated 23/02/2024 for the Assessment Year (AY) 2011-12. The assessee argued that the Commissioner passed the ex parte order without giving a fair and reasonable opportunity. The assessee's Authorized Representative submitted that the Commissioner confirmed the finding of the Assessing Officer, who had passed the assessment order under Section 144 and 147 of the Income Tax Act, 1961. The assessee claimed that the consultant had provided his email address but did not inform the assessee, and therefore, the matter should be restored to the Assessing Officer to decide it afresh on merit. The Departmental Representative for the revenue argued that the assessee was given ample opportunity by the lower authorities, but the assessee did not avail such opportunity. The Tribunal considered the submissions of both parties and found that the Assessing Officer made additions on account of unexplained cash deposits and other unexplained deposits. The action of the Assessing Officer was upheld by the Commissioner in ex parte proceedings. The Tribunal allowed the grounds of appeal raised by the assessee for statistical purposes only.…

Legal Issues

• 1. Whether the Commissioner passed the ex parte order without giving a fair and reasonable opportunity to the assessee?
• 2. Whether the assessee is entitled to a fresh opportunity to explain the case on merit before the Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

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