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Facts
The assessee filed appeals against the order of the CIT(A) for Assessment Years 2013-14 & 2014-15. The assessee did not appear for hearings, and the CIT(A) decided the appeals ex-parte, dismissing them both on non-prosecution and on merits.
Held
The Tribunal observed that the CIT(A) decided the appeal ex-parte without giving the assessee a proper opportunity to be heard on merits. The Tribunal directed the CIT(A) to grant the assessee an opportunity for a hearing and decide the issue on merit.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without granting the assessee adequate opportunity of hearing on merits.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S.RIFAUR RAHMAN
(Assessment Year: 2013-14) Soniya Srivastava, vs. Assessing Officer, ATS Green Village, NFAC, Delhi. Sector 93 – A, Noida – 201 301 (Uttar Pradesh). (PAN : AUYPS5998M) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Ramesh Chand, Sr. DR Date of Hearing : 13.05.2025 Date of Order : 13.05.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 07.11.2024 for the Assessment Years 2013-14 & 2014-15.
None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.
& 213/DEL/2025 3. At the time of hearing, we observed that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeals despite being granted several opportunities. He proceeded to adjudicate by relying on several decisions on the subject of non-prosecution and dismissed the appeal ex-parte. We also observed that that ld. CIT (A) has dismissed the appeal on merit also.
On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.
Considered the submissions of the ld. DR of the Revenue and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.