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Facts
The assessee filed an appeal challenging an ex-parte order passed by the Ld. CIT(A) because the assessee did not appear before the Ld. CIT(A). The Ld. CIT(A) did not adjudicate the issues on merits.
Held
The Tribunal found merit in the assessee's submission that they could not appear due to reasons beyond their control. Therefore, the Tribunal set aside the Ld. CIT(A)'s order and restored the issues to the Ld. CIT(A) for adjudication on merits, providing the assessee an opportunity to be heard.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the Ld. CIT(A) when the initial order was passed ex-parte due to non-appearance.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI “SMC” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI SANDEEP GOSAIN
Date of Hearing : 04-03-2025 Date of Pronouncement : 04-03-2025 ORDER PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.16-07-2024 passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY. 2017-18.
At the outset,we notice that the Ld.CIT(A) was constrained to pass the order ex-parte, since the assessee did not appear before the him. We notice that the Ld.CIT(A) has not adjudicated the issues urged by the assessee on merits.
The Ld.AR submitted that the assessee could not appear before the Ld.CIT(A) for the reasons beyond his control and accordingly prayed that the assessee may be provided with one more opportunity to present his case properly.
We heard the Ld.DR and perused the record. In the facts of the present case, we find merit in the submissions made by Ld.AR. Accordingly, in the 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 passed by the Ld.CIT(A) and restore all the issues to the file of Ld.CIT(A) for adjudicating them on merits, after providing adequate opportunity of being heard to the assessee. We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of the issue in appeal.
In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.