Ex parte denial of infrastructure deduction remanded for fresh adjudication after the assessee was denied opportunity to file evidence.

Deduction claim under section 80IA(4) was sent back for fresh adjudication because the first appellate authority decided the matter ex parte without written submissions or supporting evidence from the assessee. In the absence of any material showing mala fide or deliberate non-compliance, and in view of the request to place evidence on record, the Tribunal held that the eligibility claim required reconsideration on merits. The appellate orders were set aside and the matters restored for denovo examination, with directions to the assessee to cooperate and furnish material relevant to eligibility under section 80IA(3) and section 80IA(4).

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Issues: Whether the assessee's claim for deduction under section 80IA(4) required reconsideration by way of remand in view of the ex parte disposal before the first appellate authority.

Analysis: The appeals concerned denial of deduction under section 80IA(4), with the first appellate order having been passed without written submissions or supporting evidence from the assessee. In the absence of any material showing mala fide or deliberate non-compliance, and having regard to the assessee's request for an opportunity to place evidence on record, the matter required fresh examination on merits. The Tribunal therefore set aside the appellate orders and restored the matters for denovo adjudication, with directions to the assessee to cooperate and furnish the required material to establish eligibility under section 80IA(3) and section 80IA(4).

Conclusion: The issue was remanded to the first appellate authority for fresh adjudication after affording due opportunity to both sides.

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