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Facts
The assessee's appeal was dismissed by the Ld. CIT(A) for non-prosecution, as the assessee failed to respond to notices and appear before the Assessing Officer (AO). The assessee's representative requested that the matter be remitted back to the AO for fresh adjudication, assuring future participation.
Held
The Tribunal, in the interest of justice, remitted the matter back to the AO for fresh adjudication, observing the assessee's non-compliance before lower authorities. The AO is directed to decide the issue de novo, providing the assessee a reasonable opportunity of being heard, and the assessee must participate in the proceedings.
Key Issues
Whether an appeal dismissed by the CIT(A) for non-prosecution should be remitted to the AO for a fresh hearing, granting the assessee another opportunity.
Sections Cited
250, 147, 144
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Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
ORDER
PER MANISH AGARWAL, AM :
The captioned appeal has been filed by the assessee seeking to assail the First Appellate order dated 18.12.2024 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.cit(a), Delhi-7/10095/2018-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 05.12.2017 passed u/s 147/144 of the Act pertaining to assessment year 2010-11.
At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. Before us, the Ld. AR submitted that the Ld. CIT(A) has issued notices which were not responded by the assessee. He further submitted that the assessee has failed to appear even before the AO. He thus prayed that the matter may be sent back to the file of the AO for fresh adjudication and assured for regular participation in the proceedings.
Per contra, the Ld. Sr. DR has not objected to the request of the assessee. 4. We have heard the rival contentions and perused the material available on record. After considering the arguments, we find that in the instant case, Page | 1 due compliance could not be made before the lower authorities on behalf of the assessee. Under these circumstances, in the interest of justice, one more opportunity is given to the assessee and the matter is remitted back to the file of the AO with direction to decide the issue denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the AO. With these directions, the case is allowed for statistical purposes.