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Facts
The assessee filed an appeal challenging an ex-parte order passed by the Ld. CIT(A) for AY 2017-18. The assessee claimed their representative failed to properly present the case due to circumstances beyond their control, leading to no submissions being filed.
Held
The Tribunal noted that the ex-parte order was passed because the assessee did not comply with notices. However, to meet the ends of justice, the Tribunal decided to provide the assessee another opportunity to present their case.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) after an ex-parte order was passed due to non-compliance.
Sections Cited
250
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Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI
Before: SHRI BR BASKARAN & SHRI SANDEEP GOSAIN
Date of Hearing 13.03.2025 Date of Pronouncement 04.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM:
This appeal has been filed by the assessee challenging the impugned order 25.11.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / Ld. CIT(A) for the A.Y 2017-18. 2. At the very outset, we noticed that Ld. CIT(A) has passed ex-parte order as the assessee had not complied with any of the notices and has not submitted any appeal.
Ld. AR submitted that the appellant could not properly represent his case due to circumstances beyond his control as the representative of the assessee give falls assurance that he would taking care of the matter before Ld. CIT(A). Therefore assessee believed and trusted his representative but the said representative had not properly assisted Ld. CIT(A) and because of the said facts no submissions / documents could have been placed before Ld. CIT(A).
After having heard both the parties and after perusal of material placed on record as well as orders passed by the revenue authorities and without going into the merits of the allegations and counter allegations, the bench is of the view that the ends of justice would be met only if the issues between the parties are decided on merits after providing fair opportunity of hearing.
Be that as it may, keeping in view the above position in mind, we are inclined to provide one more opportunity to the assessee to prove his case before the revenue authorities. Therefore, the present appeal is restored back to the file of Ld. CIT(A) for fresh adjudication by providing opportunity of hearing to the parties. The assessee shall cooperative during the course of proceedings.
Before parting, we make it clear that our decision to restore the matter back to the file of Ld.CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.