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Facts
The assessee's appeal was dismissed ex-parte by the Ld. CIT(A) for non-compliance. The assessee claimed that despite checking the portal, notices were not received for a prolonged period, and a notice issued in July 2024 was missed, leading to the ex-parte order without further opportunity.
Held
The Tribunal found sufficient cause for the assessee's non-compliance and noted that the order was passed without due consideration of submissions. In the interest of justice, the matter was remanded back to the Ld. CIT(A) for fresh adjudication.
Key Issues
Whether the Ld. CIT(A) rightly dismissed the appeal ex-parte without affording a reasonable opportunity, and if sufficient cause was shown for non-compliance.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI BENCH “F” MUMBAI
Before: SHRI OM PRAKASH KANT & MS. KAVITHA RAJAGOPAL
This appeal has been preferred by the assessee against order dated 28.12.2024 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2015-16, raising the grounds for setting aside the order of the Ld. CIT(A) being ex-parte.
Having heard the rival submissions of the parties and upon Having heard the rival submissions of the parties and upon Having heard the rival submissions of the parties and upon careful perusal of the material placed on record, we find that the careful perusal of the material placed on record, we find that the careful perusal of the material placed on record, we find that the Ld. CIT(A) has dismissed the appeal of the assessee on grounds of Ld. CIT(A) has dismissed the appeal of the assessee on grounds of Ld. CIT(A) has dismissed the appeal of the assessee on grounds of non-compliance. Before this Court, learned counsel for the assessee compliance. Before this Court, learned counsel for the assessee compliance. Before this Court, learned counsel for the assessee has submitted that the appeal was initially scheduled for physical has submitted that the appeal was initially scheduled for physical has submitted that the appeal was initially scheduled for physical hearing but was subsequently transferred to the faceless appeal hearing but was subsequently transferred to the faceless appeal hearing but was subsequently transferred to the faceless appeal system. It has been contended that for a prolonged period of two to system. It has been contended that for a prolonged perio system. It has been contended that for a prolonged perio three years, no notices were issued to the assessee, despite the three years, no notices were issued to the assessee, despite the three years, no notices were issued to the assessee, despite the assessee regularly checking the Income assessee regularly checking the Income-tax portal. Thereafter, a tax portal. Thereafter, a notice was suddenly issued by the Faceless Appeal Centre in July notice was suddenly issued by the Faceless Appeal Centre in July notice was suddenly issued by the Faceless Appeal Centre in July 2024, which, however, remained unnoticed by the persons duly 2024, which, however, remained unnoticed by the p 2024, which, however, remained unnoticed by the p authorized in this regard. Without affording any further opportunity authorized in this regard. Without affording any further opportunity authorized in this regard. Without affording any further opportunity to the assessee, the Ld. CIT(A) proceeded to pass an order on to the assessee, the Ld. CIT(A) proceeded to pass an order on to the assessee, the Ld. CIT(A) proceeded to pass an order on 30.10.2024.
2.1 In our considered opinion, the facts and circumstances of the In our considered opinion, the facts and circumstances of the In our considered opinion, the facts and circumstances of the present case indicate sufficient cause for the assessee’s non- present case indicate sufficient cause for the assessee’s non present case indicate sufficient cause for the assessee’s non compliance with the notices issued by the Ld. CIT(A). It is further compliance with the notices issued by the Ld. CIT(A). It is further compliance with the notices issued by the Ld. CIT(A). It is further noted that the order has been passed without due consideration of noted that the order has been passed without due consideration o noted that the order has been passed without due consideration o the assessee’s submissions. In the interest of justice, we deem it the assessee’s submissions. In the interest of justice, we deem it the assessee’s submissions. In the interest of justice, we deem it appropriate to remand the matter back to the file of the Ld. CIT(A) appropriate to remand the matter back to the file of the Ld. CIT(A) appropriate to remand the matter back to the file of the Ld. CIT(A) for for for fresh fresh fresh adjudication, adjudication, adjudication, ensuring ensuring ensuring due due due consideration consideration consideration of of of the the the submissions made by the assessee and affording a reasonable submissions made by the assessee and affording a reasonable submissions made by the assessee and affording a reasonable opportunity to present its case. The matter shall be decided in pportunity to present its case. The matter shall be decided in pportunity to present its case. The matter shall be decided in accordance with the law. accordance with the law. The grounds of appeal of the assessee are The grounds of appeal of the assessee are accordingly allowed.
In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in Order pronounced in the open Court on 14/02/2025. /02/2025.