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Facts
The assessee's appeals were filed against the orders of the Ld.CIT(A) who dismissed the appeals ex-parte. The assessee did not avail multiple opportunities to file submissions before the Ld.CIT(A). The Revenue's adjournment application was rejected by the tribunal.
Held
The tribunal, considering the interest of justice, granted the assessee one more opportunity to present their case. The matters were sent back to the Ld.CIT(A) for a fresh decision after the assessee participates and presents evidence.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the Ld.CIT(A) after ex-parte dismissal.
Sections Cited
250, 143(3), 147
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Income Tax Appellate Tribunal, DELHI “B” BENCH: NEW DELHI
Before: SHRI YOGESH KUMAR U.S & SHRI MANISH AGARWAL
The captioned appeals are filed by the assessee against the separate order dated 22.08.2023 & 22.06.2023 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.CIT(A), Delhi- 40/10010/2013-14 and in Appeal No.CIT(A), Delhi- 40/10008/2013-14 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order, both dated 28.03.2013 passed u/s 143(3)/147 of the Act pertaining to assessment years 2007-08 & 2008-09 respectively.
At the time of hearing, no one attended the proceedings on behalf of the assessee.
At the outset, from the perusal of the appellate order, It is seen that Ld.CIT(A) has provided many opportunities to the assessee to file the submissions in support of the grounds of appeals taken before him, however, those opportunities were not availed by the assessee and therefore, Ld.CIT(A) has dismissed the appeals ex- parte to the assessee and confirmed the disallowance made by the AO. Before us, Revenue has filed adjournment application which is rejected and from the perusal of the appellate proceedings, it is seen that the appeal is decided by Ld.CIT(A) ex-parte.
Looking to the facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunity in the captioned appeals. Therefore, the matters are sent back to the file of Ld.CIT(A) to decide the appeals of the assessee afresh after providing one more opportunity to the assessee. The assessee is also directed to appear before the Ld.CIT(A) and participated in the appellate proceedings and file all the evidences in support of the Grounds of appeals.
In the result, captioned appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open Court on 24.07.2025.