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Facts
The assessee's appeals were directed against orders passed by the Ld. CIT(A). The assessee did not appear before the Ld. CIT(A) nor before the Tribunal, leading to ex-parte orders.
Held
The Tribunal noted that the assessee did not appear before the Ld. CIT(A) and thus, ex-parte orders were passed. In the interest of natural justice, the Tribunal set aside the ex-parte orders and restored the issues to the file of the Ld. CIT(A) for adjudication on merits.
Key Issues
Whether the ex-parte order passed by the Ld. CIT(A) is sustainable when the assessee was not granted an opportunity to be heard.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI “B” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI SANDEEP GOSAIN
Date of Hearing : 06-03-2025 Date of Pronouncement : 07-03-2025 ORDER PER B.R. BASKARAN, A.M : Both theseappeals of the assessee are directed against the order(s) passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟]and they relate to AYs. 2012-13 & 2013-14.
At the outset,we notice that the assessee did not appear before the Ld.CIT(A) and hence, the Ld.CIT(A) was constrained to pass the order ex-parte, without the presence of the assessee.
None appeared on behalf of the assessee before us also.
We heard the Ld.DR and perused the record. Since the Ld.CIT(A) has passed the order ex-parte in both the years, in interest of natural justice,we are of the view that the assessee may be provided with one more opportunity to present his case properly before the Ld.CIT(A). Accordingly, we set aside the order(s) passed by the Ld.CIT(A) and restore all the issues to his file for adjudicating them on merits for both the years,after affording adequate opportunity of being heard to the assessees. We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of the issues in both the appeals.
In the result, both the appeals are treated as allowed for statistical purposes.