Sudhir Chawla Vs ACIT (ITAT Delhi)
Dehradun Tribunal considered a batch of appeals where both AO & CIT(A) had passed ex-parte orders. Assessee submitted that he was imprisoned during assessment & appellate proceedings, & therefore could not appear or comply. Revenue argued that assessee was not in prison at the date of search, & non-appearance was his own failure.
Tribunal observed from record that assessee was indeed in custody during assessment stage, which resulted in ex-parte orders & denial of effective opportunity. In the interest of justice, Tribunal set aside all orders & restored matters to AO for de-novo assessments, with direction to grant proper hearing. Assessee was also directed to participate without fail. Appeals allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals)- Lucknow-3 (‘Ld. CIT(A)’ for short), dated 24/03/2025 pertaining to Assessment Year 2013-14, 2015-16, 2016-17 and 2017-18 and order dated 20/03/2025 pertaining to A.Y 2014-15.
2. The Ld. Counsel for the Assessee submitted that the Assessee was under imprisonment at the time of assessment proceedings, therefore, the Assessee could not appear before the A.O. and also before the Ld. CIT(A). Further submitted that both the Lower Authorities have passed respective orders in violation of principals of natural justice, thus, sought for allowing the Appeals.
