Balwinder Pal Singh Vs ITO (ITAT Chandigarh)
The appeal concerns the assessee’s challenge to the order dated 06.03.2025 issued by the Commissioner of Income Tax (Appeals), NFAC, Delhi, relating to the assessment year 2012–13.
At the outset, the assessee’s counsel drew attention to the assessment order passed under Section 144 of the Income Tax Act, 1961. The assessment was completed ex parte as a best-judgment assessment. The counsel further pointed out that the impugned order of the CIT(A) was also passed ex parte.
It was submitted that during the relevant period, the assessee was residing abroad. Any notices issued were allegedly served only on the tax consultant, who did not communicate them to the assessee. As the assessee was not in India, he was unable to appear before the authorities and could not present his case. The counsel requested that an opportunity be granted to the assessee to present the matter before the Assessing Officer (AO).
The Departmental Representative relied on the orders passed by the lower authorities without making further submissions.
After considering both sides, the Tribunal held that the interest of justice would be served by allowing the assessee an opportunity to present his case before the AO. However, this relief was made conditional upon payment of costs. The Tribunal directed the assessee to deposit ₹10,000 in the Prime Minister Relief Fund. It was further directed that proof of such deposit be furnished before the AO.
