2024 (10) TMI 254

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....' hereafter] u/s 250 of the Income-tax Act, 1961 ['the Act' hereafter] which in turn confirms the separate order of assessments passed u/s 143(3) r.w.s 147, 144 & 147 r.w.s. 144B of the Act respectively for assessment year 2010-11, 2016-17 & 2017- 18 ['AY' hereafter]. 2. At the outset of hybrid hearing, it transpired that, facts involved in this bunch of appeals and issue dealt therein are common & identical, therefore on rival parties' request these three appeals for the sake of brevity & convenience are heard together for being disposed-off by common & consolidated order. 3. Briefly stated facts of the cases are that; 3.1 The assessee is an individual who engaged in the business activities as facilitator for buying & selling of l....

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....erits, which the Ld. NFAC dismissed the same ex-parte in the absence of cogent evidence in support of grounds raised. ITA 0298/PUN/2024 & 0297/PUN/2024 3.5 For assessment year 2017-18 the assessee failed to file his return of income, therefore was identified as non-filer. On the basis of information that the assessee deposited huge amount of cash Rs.42,00,000/- into his bank account maintained with 'IDBI Bank Ltd.' ['IDBI' hereafter], the Ld. AO by notice issued 142(1) of the Act called upon the assessee to furnish return of income. From profit & loss account, balance-sheet, cash book, bank book and other evidential documents etc., submitted on record by the assessee the Ld. AO pin-pointed that the assessee in-spite having taxable inc....

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....ed the assessment accordingly u/s 147 r.w.s. 144B of the Act. 3.8 Vide separate appeals instituted on 12/12/2019 & 28/04/2022 the assessee challenged the aforestated assessments, which the Ld. NFAC dismissed ex-parte in the absence of cogent evidence in support of grounds raised in appeals. 4. By three separate appeals instituted u/s 253(1) of the Act before the Tribunal, the aggrieved assessee challenged the impugned action of Ld. NFAC first on the ground of violation of principle of natural justice and later on merits. 5. Without touching grounds & merits of these cases, we have heard the rival parties on the limited issue of ex-parte dismissal of appeal by the Ld. NFAC and subject to rule 18 of ITAT-Rules, 1963 perused material ....

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....ithout being heard. In 'E. Vittal v. Appropriate Authority' [1996] 221 ITR 760 (AP), it is held that, where a decision is based upon a document in a proceeding, copy of the same should be provided to the affected party according reasonable period to negate, otherwise, it would violate the principles of natural justice as the opportunity of being heard should be an effective opportunity and not an empty formality, as the denial of reasonable opportunity renders the action void. 8. In view of the aforestated discussion, we are of considered view that, the action of the Ld. NFAC is suffered from sufficiency of reasonable opportunity to the appellant to adduce necessary evidential material in support of his claim made and to represent effect....