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Facts
The assessee filed appeals against ex-parte orders passed by the NFAC. The assessee contended that they could not respond to notices due to the inability to appoint a Chartered Accountant in time for hearings scheduled in August and September 2024.
Held
The Tribunal noted that the ex-parte order was passed without deciding on merits. In the interest of justice, the appeals were restored to the file of the CIT(A) for a fresh decision after providing due opportunity of hearing to the assessee.
Key Issues
Whether the ex-parte order passed by the CIT(A) without giving due opportunity to the assessee for representation should be set aside.
Sections Cited
153(c), 144
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Income Tax Appellate Tribunal, ‘D’ BENCH
Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL
Destiny Star (India) Pvt. Ltd. आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the assessee against separate impugned order passed by NFAC, Delhi dated 07/10/2024 for the quantum of assessment passed u/s.153(c) / 144 for the A.Yrs. 2016-17, 2017-18, 2018-19, 2019-20 and 2020-21.
At the outset, ld. Counsel submitted that assessee is aggrieved by the exparte order passed by ld. CIT(A). The reasons for not able to respond to the notice sent by the ld. CIT(A) are that assessee could not appoint any Chartered Accountant at that time and case was fixed for hearing on August and September 2024 on two occasions. In the meantime assessee was looking for Chartered Accountant / authorized representative to represent the case. However, ld. CIT(A) has passed the exparte order without deciding on merits on 07/10/2024. In view of the aforesaid facts and in the interest of justice, we restore all these appeals back to the file of the ld. CIT(A) to decide the issue afresh in accordance with law after giving due opportunity of hearing to the assessee. Accordingly, all the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on 30th January,2025.