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Income Tax Appellate Tribunal, “SMC - A” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K
This appeal at the instance of the assessee is directed against CIT(A)’s order dated 24.03.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19.
At the very outset I notice that the CIT(A)’s order is an ex-parte order. The CIT(A) passed the ex-parte order since there was no compliance by the assessee with the notices issued from the Office of the CIT(A). The relevant portion of the CIT(A)’s order in this regard reads as follows:
2.2 No written submission was made by the assessee in response to the notices issued by Commissioner of Income Tax (Appeals). Total non- compliance on the part of the appellant to notices u/s 250 dated 06.04.2022, 16.03.2023 & 21.03.2023 leaves me with no option other than deciding the appeal ex-parte, on merits on the case.
3. The assessee before the Tribunal had submitted as under:
The learned CIT(A), NFAC appears to have issued a notice on 06/04/2022 u/s 250 of the Act calling for submissions. Thereafter, the two notice appear to be issued within short duration i.e., 16/03/2023 and 21/03/2023 and immediately on 24/03/2023, the appellate order is passed without affording any further opportunity. The appellant was unaware of these notices which appear to have been sent to the chartered accountant's email address. In this background, the appellant was unable to place its submissions before the learned CIT(A), NFAC.
The learned Standing Counsel was duly heard.
I have heard the rival submissions and perused the material on record. In the interest of justice and equity, I am of the view that one more opportunity should be provided to the assessee to present its case. The assessee is directed to co-operate with the Revenue and shall furnish the necessary proof / evidence in support of its case. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the open court on the date mentioned on the caption page.