What did the Tribunal hold?

The tribunal restored the appeal back to the CIT(A) for fresh adjudication, emphasizing the principle of natural justice. The assessee was directed to substantiate its case and file necessary documents.

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee's counsel requested another opportunity for a hearing.

What were the issues?

Whether the dismissal of an appeal for non-prosecution is justified without providing an opportunity for hearing, and the need to uphold natural justice principles.

Prathiba Govindaraj, Coimbatore vs DCIT | ITAT Chennai 2023

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-06-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-11-2017.

Upon perusal of impugned order, it could be seen that the appeal of the assessee has been dismissed for non-prosecution. The limited prayer of ld. AR is another opportunity of hearing before Ld. CIT(A).

Accepting the same and keeping in mind the principle of natural justice, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication by speaking order with a direction to the assessee to substantiate its case and file requisite documents forthwith.

The appeal stand allowed for statistical purposes. Order pronounced on 28th August, 2023 (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीZितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. !"थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF

PRATHIBA GOVINDARAJ,COIMBATORE vs. DCIT, CORPORATE CIRCLE-1, COIMBATORE

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