SHREE KHATUJI INDUSTRIES,DELHI vs. JAO, CIVIC CENTRE DELHI

The present appeal is filed by the assessee against the order dated 08.11.2024 passed by Ld. Commissioner of Income Tax (A)/ADDL/JCIT(A)-7, Kolkata [“Ld.CIT(A)”] in Appeal No.NFAC/2018-19/10006115 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] pertaining to assessment year 2019-20.

At the outset, it is seen that the Ld.CIT(A) has dismissed the appeal on account of non-prosecution. Though the grounds of appeal taken, were discussed however, in the absence of the submissions made and explanation tendered, the Ld.CIT(A) has no option but to dismiss the grounds of appeal taken by the assessee.

Before us, none appeared on behalf of the assessee. However, looking to the facts of the case and in the interest of justice, the matter is sent back to the file of Ld.CIT(A) to decide the issue afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld.CIT(A) and file necessary submissions in support of the grounds of appeal taken. It is hereby, clear that in case, the assessee has again fail to respond, the Ld.CIT(A) can proceed in accordance with law.

In the result, appeal of the assessee stands allowed for statistical purposes.