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of <h1>Tribunal Overturns Ex Parte Order, Ensures Fair Hearing and Proper Appellate Process for Assessee's Appeal.</h1> <h3>M/s Ramson Remedies Versus Asstt. Commissioner of Income Tax-Central Circle-Amritsar</h3> M/s Ramson Remedies Versus Asstt. Commissioner of Income Tax-Central Circle-Amritsar - TMI Issues Involved:The issues involved in this case are the dismissal of the appeal by the ld. CIT(A) without considering the grounds filed by the assessee and without providing a reasonable opportunity of hearing, leading to the appeal before the Appellate Tribunal ITAT Amritsar.Issue 1: Dismissal of Appeal by CIT(A) without Considering Grounds:The appeal was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, under section 250(6) of the Income Tax Act 1961 for A.Y. 2019-20. The assessee contended that the CIT(A) erred in dismissing the appeal in liminee without deciding it on merit based on detailed Grounds of Appeal and Statement of Facts, even if it was to be decided exparte. The CIT(A) dismissed the appeal exparte, allegedly ignoring the fact that the assessee had applied for adjournment, thus violating the principles of natural justice. The appellant further argued that the order framed by the CIT(A) was bad in law and on facts. The appellant requested leave to add or amend the grounds of appeal before the appeal was heard and disposed of.Issue 2: Assessment and Tax Levying Discrepancies:A survey conducted at the assessee's business premises under section 133A of the Act revealed discrepancies between physical quantities and entries in the books of account. Consequently, the assessee surrendered an amount of Rs.95,00,160 before the survey authority. The assessment was made under section 143(3), and the declared amount was taxed at a special rate as per section 115BBE of the Act, treating the entire amount as unexplained income under sections 69 and 69A. The assessee, aggrieved by the tax levied under section 115BBE, filed an appeal before the ld. CIT(A), who passed an exparte order upholding the assessment without considering the amounts. This led to the appeal before the Appellate Tribunal.Judgment Summary:The Appellate Tribunal ITAT Amritsar allowed the appeal for statistical purposes, setting aside the order of the ld. CIT(A) and remitting the matter back for further adjudication de novo. The Tribunal held that the CIT(A) had dismissed the appeal without considering the grounds filed by the assessee and without providing a reasonable opportunity of hearing, violating the principles of natural justice. The Tribunal emphasized that both the merit and legal grounds were not considered during the passing of the appeal order. The matter was remitted back to the ld. CIT(A) for fresh consideration, ensuring the assessee gets a reasonable opportunity of hearing. The Tribunal refrained from expressing any views on the merits of the case to allow for a fair appellate procedure before the ld. CIT(A). The appeal was allowed for statistical purposes, with the order pronounced in the open court on 11.01.2024.
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