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Facts
The assessee filed an appeal against an assessment order passed u/s. 143(3) for A.Y. 2018-19. The ld. CIT(A) dismissed the appeal ex-parte, confirming the additions made by the AO, without deciding the appeal on merits, despite the assessee having filed adjournment applications.
Held
The Tribunal observed that the CIT(A) had not decided the issue on merits and dismissed the appeal ex-parte. Therefore, in the interest of justice, the matter is restored back to the file of the ld. CIT(A) for a fresh decision after affording the assessee due opportunity of hearing.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order and dismissing the appeal without deciding it on merits, despite the assessee's requests for adjournment.
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 27/06/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s.143(3) for the A.Y.2018-19.
One of the main grounds raised before us is that ld. CIT(A) had erred in passing exparte order and confirming the additions made by the ld. AO without deciding the appeal on merits. It has been stated that the last date fixed for hearing Rohan Ajay Agarwal i.e. 18/06/2024 and on this date, Assessee had filed an adjournment application wherein, assessee had sought for 15 days time to submit the documents however, same has not been considered and ld. CIT(A) has dismissed the appeal.
From the perusal of the impugned order it is seen that on six occasions the appeal was fixed and first four notices were sent in the year 2022 and thereafter, with a gap of two years another two notices were sent which assessee had responded and sought for adjournment application. It has been stated that on 18/06/2024 assessee filed another adjournment application as he wanted time to collect the document and submit it before the ld. CIT (A). Since ld. CIT(A) has not decided the issue on merits therefore, in the interest of justice, matter is restored back to the file of the ld. CIT(A) to decide the issue afresh which has been raised before us in the grounds of appeal after giving due opportunity of hearing to the assessee and assessee is also directed to co-operate and respond to the notices and substantiate his case.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 24th February, 2025.