SONAM JAIN,KALAHANDI vs. ITO, BHAWANIPATNA WARD, BHAWANIPATNA

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ITA 265/CTK/2023Status: DisposedITAT Cuttack28 November 2023AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the issues to the file of the CIT(A) for readjudication. This was done in the interest of natural justice to grant the assessee adequate opportunities of being heard.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-representation. The assessee claimed they did not receive the notices issued by the CIT(A) and requested another opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-representation without ensuring proper service of notices to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL

Hearing: 28/11/2023Pronounced: 28/11/2023

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 14.06.2023, passed in ITBA/NFAC/S/250/2023-24/1053723145(1), for the assessment year 2015-2016.

2.

It was submitted by the ld. AR that the appeal of the assessee has been dismissed by the ld. CIT(A) for non-representation. It was the submission that the assessee has not received notices issued by the ld. CIT(A). It was the prayer that the assessee may be granted another opportunity to represent its case before the ld. CIT(A).

3.

In reply, ld. DR vehemently supported the order of the ld. AO and ld. CIT(A).

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