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Facts
The assessee's appeal arose from an ex-parte order passed by the NFAC Delhi and the Ld.AO under Section 144. The assessee did not appear before the lower authorities and an adjournment application filed by their representatives was rejected due to lack of authority.
Held
The Tribunal acknowledged the assessee's health issues preventing representation. Considering principles of natural justice, the Tribunal decided to remit the issue back to the AO for fresh consideration, directing the assessee to file evidence and the AO to verify it.
Key Issues
Whether an ex-parte order should be set aside or remitted for fresh consideration, considering the assessee's inability to represent due to medical reasons and lack of evidence at earlier stages.
Sections Cited
144
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SMT. BEENA PILLAI & MS. PADMAVATHY S
Per: Smt. Beena Pillai, J.M.: The Present appeal filed by the assessee arises out of order dated 29/05/2024 passed by NFAC Delhi for assessment year 2010-11.
It is noted that a letter from a doctor stating that the assessee is suffering from viral fever and elevated blood pressure A.Y. 2010-11 Prabhunath Majhi and that the assessee has been advised to take complete bed rest for 10 days. 2.1 At the outset, it is noted that, the impugned order is an ex- parte order passed by the Ld.CIT(A) and the order passed by the Ld.AO is also under section 144 of the Act. 2.2 None has appeared on behalf of the assessee on the previous dates. Even today, an application seeking adjournment is filed by M.D. Barot Associates Chartered Accountants, without any letter of authority. We therefore reject the application filed.
However, it is noted that, no purpose will be served by keeping the appeal pending before this Tribunal considering the fact that assessee has not represented before the authorities below. The authorities have categorically recorded that the assessee has not filed any documentary evidences at any stage.
Considering the present health situation of the assessee, and in the interest of natural justice, we deem it appropriate to remit this issue to the file of the Ld.AO and to consider the issue afresh.
The assessee is directed to file all relevant evidences in support of its contentions. Ld.AO is directed to verify the documents as per law and to provide proper opportunity of being heard to the assessee in accordance with law.
Accordingly, grounds raised by the assessee stands allowed for statistical purposes. In the result appeal filed by the assessee stands allowed for statistical purposes.