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Facts
The assessee preferred an appeal against the order of the CIT(A). Despite multiple notices, the assessee failed to appear before the CIT(A) and also failed to file submissions and evidences. The Tribunal noted that the assessee had raised grounds on merits in the past.
Held
The Tribunal held that the assessee needs an opportunity to contest the case on merits before the CIT(A). Therefore, the impugned order of the CIT(A) was set aside with a cost of Rs. 10,000/- to be deposited by the assessee, and the issues were restored to the CIT(A) for fresh decision.
Key Issues
Whether the assessee should be granted an opportunity to present their case on merits before the CIT(A) despite non-appearance and failure to file submissions/evidences?
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
Assessment Year: 2013-14 M/s P.P. Jewellers Exports, Vs ACIT, 2681-83A, Gali No.2, Central Circle-25, Beadonpura, New Delhi. Karol Bagh, New Delhi – 110 005. PAN: AAEFP1647G (Appellant) (Respondent) Assessee by : None Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 15.01.2025 of the Ld. Commissioner of Income-tax (Appeals)-29, Delhi.
None has appeared for the assessee at the time of hearing though an adjournment request has been received and filed before us. On going through the record, we find that the assessee has raised grounds on merits, however, the assessee had failed to represent its case before the CIT(A). The ld. DR has although defended the order of the CIT(A), submitted that numerous notices