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Facts
The assessee filed appeals against ex-parte orders passed by the NFAC for multiple assessment years. The assessee's counsel submitted that the ex-parte orders were passed because the assessee could not appoint a Chartered Accountant in time for the hearings.
Held
The Tribunal noted that the assessee was aggrieved by the ex-parte order and could not appoint a representative. In the interest of justice, the Tribunal restored the appeals back to the CIT(A) to decide the issues afresh after giving the assessee an opportunity of hearing.
Key Issues
Whether the ex-parte assessment orders passed without affording adequate opportunity of hearing to the assessee should be set aside and the matter remanded back to the assessing officer.
Sections Cited
153(c), 144
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Income Tax Appellate Tribunal, ‘D’ BENCH
Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL
and others 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.