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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2018-19. The assessee claimed they did not receive the notice as it was sent to an old email ID.
Held
The Tribunal noted that the CIT(A) had not decided the issue on merits but dismissed the appeal as not admitted. The Tribunal restored the matter to the CIT(A) for a fresh decision after giving the assessee an opportunity of hearing.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal as not admitted without deciding on merits, especially when the notice was allegedly not received by the assessee.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘D’ BENCH
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 31/01/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s. 143(3) for the A.Y.2018-19.
At the outset, ld. Counsel is aggrieved by exparte order passed by ld. CIT (A). It has been stated that the e-mail sent from office of ld. CIT (A) was not received as the notice was Rajiv Merchant sent on old e-mail ID. Thus, in the interest of substantial justice, he prayed that matter should be restored back to the file of the ld. CIT (A) to be decided afresh and in accordance with the law.
From the perusal of the impugned order, it is seen that ld. CIT (A) has not decided the issue on merits and had dismissed the appeal as not admitted. Since assessee could not receive the notice and accordingly, in the interest of justice, the entire matter is restored back to the file of the ld. CIT (A) to be decided afresh and in accordance with law after giving due opportunity of hearing to the assessee and assessee is also directed to co-operate in the appellate proceedings.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 21st April, 2025.