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Facts
The assessee preferred an appeal against an ex-parte order by the CIT(A) which dismissed the appeal without considering the merits. The assessee did not appear despite notices, and there was a delay in filing the appeal which was condoned.
Held
The Tribunal held that the CIT(A) dismissed the appeal without considering the merits, despite giving opportunities. In the interest of justice, the appeal was restored to the CIT(A) with a direction to decide on merits after affording a reasonable opportunity.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without considering its merits, and whether the delay in filing the appeal should be condoned.
Sections Cited
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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
Assessee by : None Revenue by : Shri Ashok Kumar Ambastha, Sr. D/R सुनवाई की तारीख/Date of Hearing : 30/04/2025 घोषणा की तारीख /Date of Pronouncement: 30/04/2025 आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order dated 18/01/2023 by NFAC, Delhi [hereinafter “the ld. CIT(A)”] pertaining to AY 2019-20.
The sum and substance of the grievance of the assessee is that by an ex-parte order, the ld. CIT(A) dismissed the appeal without considering the merits of the case. 3. None appeared on behalf of the assessee in spite of notices. We decide to proceed ex-parte. 4. There is a delay in filing the appeal and delay is condoned. 5. On careful perusal of the order of the ld. CIT(A), we find that the ld. CIT(A) has given several opportunities to the assessee but all the attempts went un-responded.