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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: AND RAJESH KUMAR
O R D E R Per Bench These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of of the the ld ld CIT(A) CIT(A), NFAC, Delhi dated 29.11.2022 29.11.2022 in Appeal No.ITBA/NFAC/S/250/2022 /NFAC/S/250/2022-23/1047689634(1)(1) for the assessment year for the assessment year 2012-13 and for the assessment year 2014 and for the assessment year 2014-15.
None appeared for the assessee and Shri S.C.Mohanty, ld Sr appeared for the assessee and Shri S.C.Mohanty, ld Sr appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. appeared for the revenue.
P a g e 1 | 3 Assessment Year : 2012-13
In these case, an adjournment petition dated 23.6.2023 is filed by the A.R. of the assessee on the ground of illness. We reject the adjournment petition and proceed to decide the appeals after hearing ld Sr DR.
We have heard ld Sr DR and perused the appeal folders. A perusal of the impugned orders clearly show that the ld CIT(A) has dismissed the appeals on the ground of non-compliance of notice of hearing without considering the merits of the case. In the grounds of appeal, the assessee has stated that as the response compliance portal was disabled, the assessee could not submit the compliance before the ld CIT(A), NFAC, hence the assessee was deprived of natural justice. Considering the totality of the facts and circumstances of the case and also that the assessee was not provided opportunity to present its case before the ld CIT(A), in the interest of justice, the order of the ld CIT(A) is set aside and same is restored to his file for fresh hearing. The assessee is directed to co-operate with the ld CIT(A) for adjudication afresh by the ld CIT(A).
In the result, appeals of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 27/06/2023. SD/- SD/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER
P a g e 2 | 3 Assessment Year : 2012-13