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Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2014-15. The assessee also filed an appeal before the NFAC against an order passed under Section 143(3) of the Income-tax Act. The assessee failed to appear for hearing on multiple occasions and did not comply with notices issued by the CIT(A).
Held
The Tribunal noted the assessee's non-compliance and absence from hearings. Consequently, the Tribunal decided to remit the issue back to the file of the CIT(A) and directed the assessee to comply with the directions without seeking adjournments.
Key Issues
Whether the appeal should be allowed to proceed given the assessee's non-appearance and non-compliance with notices.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
(Assessment Year : 2014-15) Golden Chariot Recreations Private Limited, vs. DCIT, Circle 10 (1), 101, Gagandeep Building, New Delhi. 12, Rajendra Place, New Delhi – 110 008. (PAN : AADCG6309C) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 23.06.2025 Date of Order : 23.06.2025 O R D E R
PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of the Learned 1. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT (A)”, for short] dated 10.01.2024 for Assessment Year 2014-15. At the time of hearing, none appeared on behalf of the assessee and it was 2. observed that the assessee has filed the appeal before us. However, the appeal was fixed for hearing for six occasions and none appeared in all the occasions on behalf of the assessee. Further we observed from the record that the assessee also filed appeal 3. before the NFAC, Delhi against the order passed u/s 143(3) of the Income-tax Act, 1961 (for short ‘the Act’). However, after filing the appeal, assessee has not complied with the various hearing notices issued by the ld. CIT (A) and the details of notices were reproduced at page 3 of the appellate order. Considering the fact that assessee has not made any efforts to comply with the various notices issued by the ld. CIT (A) and assessee has filed this appeal even before us. We are inclined to remit this issue back to the file of ld. CIT (A) and direct the assessee to comply the directions without taking any adjournment.