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Facts
The assessee filed an appeal against the order of the CIT(A) which was passed ex-parte due to non-prosecution by the assessee. The CIT(A) had confirmed the order of the AO, despite providing opportunities for submissions.
Held
The Tribunal restored the issue back to the file of the CIT(A) for fresh adjudication on merits. The assessee was directed to participate in the appellate proceedings and be given an opportunity of being heard.
Key Issues
Whether the appeal should be restored to the CIT(A) for fresh adjudication when it was dismissed ex-parte due to non-prosecution by the assessee.
Sections Cited
250
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
O R D E R
PER MANISH AGARWAL, AM:
This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short], dated 23.12.2024 passed u/s 250 of the Income Tax Act, 1961 for Assessment Year 2018-19.
From the perusal of the appellate order, it is seen that the order was passed ex-parte by Ld. CIT(A) for non-prosecution. As the
Before us, non-appeared on behalf of the assessee and on behalf of the Revenue the Ld. Sr. DR vehemently supported the order of the lower authorities.
We have considered the facts of the case and statements of the Ld. Sr. DR. From the perusal of the order of the Ld. CIT(A), it is seen that though the Ld. CIT(A) has provided several opportunities, however, assessee did not submit any written submissions/reply. Under these facts and circumstances and in the interest of justice, the issue in the appeal are restored back to the file of the Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings. With these directions, the appeal of the assessee is partly allowed for statistical purposes.