15 February 2024
The assessee could not file his income tax return due to various reasons. Case selected for scrutiny under faceless assessment and he did not respond. Exparte assessment orders passed. The assessee now wants to file appeal before CIT A. can the experts provide model appeal grounds in such a case.
06 July 2024
Here are model appeal grounds that can be considered in a case where an ex parte assessment order has been passed due to non-response under faceless assessment:
### Model Appeal Grounds:
1. **Non-Receipt of Notices:** - The appellant did not receive notices issued under the faceless assessment proceedings due to [reasons such as change of address, technical glitches in communication, etc.]. - Request for copies of notices and communication pertaining to the assessment process was not fulfilled by the assessing officer (AO), thereby denying the appellant an opportunity to participate in the proceedings.
2. **Technical Difficulties:** - The appellant faced technical difficulties while accessing the online portal or responding to notices issued under the faceless assessment scheme. - Lack of adequate support or guidance from the income tax department in resolving these technical issues prevented the appellant from participating effectively in the assessment proceedings.
3. **Reasonable Cause for Non-Response:** - Due to [provide specific reasons such as health issues, personal circumstances, etc.], the appellant was unable to respond to notices issued under the faceless assessment scheme within the stipulated time frame. - The delay in response was unintentional and caused by circumstances beyond the control of the appellant.
4. **Substantive Merits of the Case:** - The additions made in the ex parte assessment order are not supported by sufficient evidence or are contrary to the facts and documents available on record. - The appellant seeks to present additional evidence or clarify misconceptions that led to the adverse findings in the ex parte assessment.
5. **Procedural Fairness:** - The principles of natural justice were not adequately observed during the faceless assessment proceedings, as the appellant was not given a fair opportunity to present their case and respond to allegations or discrepancies identified by the AO. - Lack of personal hearing or adequate communication channels deprived the appellant of their right to be heard and defend their position.
6. **Relief Sought:** - The appellant requests the Honorable CIT(A) to set aside the ex parte assessment order and grant an opportunity for a fresh assessment where the appellant can fully participate and present their case. - Alternatively, the appellant requests for a revision of the assessment order based on the correct interpretation of facts and applicable legal provisions.
### Additional Considerations:
- **Attach Supporting Documents:** Include copies of relevant notices, communications, and any documentary evidence supporting the appeal grounds. - **Legal Counsel:** Seek advice from a tax advisor or legal professional to ensure the appeal grounds are tailored to the specific circumstances of your case and comply with legal requirements. - **Timely Filing:** Ensure the appeal is filed within the prescribed time limit from the date of receipt of the assessment order to avoid procedural objections.
By presenting these appeal grounds effectively, the appellant can highlight the procedural irregularities and substantive issues that warrant a review of the ex parte assessment order by the CIT(A).
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