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Facts
The assessee filed an appeal against an order passed by the NFAC. The assessee did not appear for hearings before the CIT(A) and the ITAT, and the CIT(A) had issued only one notice for hearing.
Held
The Tribunal held that the CIT(A) order violated the principles of natural justice due to lack of proper opportunity for the assessee to be heard. The appeal was set aside to the CIT(A) for fresh adjudication.
Key Issues
Whether the appellate order passed by the CIT(A) was in violation of the principles of natural justice due to insufficient notice and opportunity to be heard to the assessee.
Sections Cited
250
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Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE
Before: SHRI NARENDER KUMAR CHODHRY & SHRI WASEEM AHMED
PER WASEEM AHMED, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 09/05/2024 in DIN No.ITBA/NFAC/S/250/2024-25/1064771455(1) for the assessment year 2016-17.
When the matter was called for hearing, none appeared on behalf of the assessee. Even on the earlier occasions when the appeal was listed, there was no appearance from the side of the assessee. The records show that the matter has already been listed for hearing on multiple dates without representation from the assessee.
It is also seen that there was no representation before the learned CIT(A). The appellate order shows that the appeal was fixed for hearing only once through a notice dated 9 April 2024. The relevant part of the order of the learned CIT(A) records as under: Before this appeal, vide notice dated 9 April 2024, Appellant was afforded opportunity to explain her case.