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Facts
The assessee's appeal arose from an order of the CIT(Appeals) which had not granted a meaningful opportunity to the assessee to present their case. The CIT(Appeals) mentioned issuing notices but it was unclear if they were actually served.
Held
The Tribunal held that the CIT(Appeals) cannot decide an appeal without addressing its merits, citing a High Court judgment. Therefore, the case was restored to the CIT(Appeals) for a fresh examination.
Key Issues
Whether the CIT(Appeals) granted a meaningful opportunity of hearing to the assessee and dealt with the merits of the case.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI WASEEM AHMED & SHRI PRAKASH CHAND YADAV
Per Prakash Chand Yadav, Judicial Member
The present appeal of the assessee is arising out of the order of the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated 04.12.2024 having DIN ITBA/NFAC/S/250/2024-25/ 1070879644(1) and relates to assessment year 2017-18.
The assessee has raised 8 grounds of appeal, however, at the time of hearing the ld. counsel for the assessee appearing virtually has contended that the ld. CIT(Appeals) has not granted meaningful opportunity to the assessee for presenting his case and hence in the interest of justice, the matter may be restored to the file of the ld. CIT(Appeals).
The ld. DR appearing for the revenue relied on the orders of authorities below.
We have heard the rival contentions and perused the material available on record. In para 3 of the impugned order the ld. CIT(Appeals) has mentioned about the issuance of 3 notices to the assessee, however, it is not revealed as to whether any notice of hearing was actually served upon the assessee. It is also settled position of law that the ld. CIT(Appeals) has no power to decide the appeal without dealing with the merits of the case as held by the Hon’ble Bombay High Court in the case of Prem Kumar Arujan Das 279 CTR 614(Bom). Therefore, we are of the view that the matter requires fresh consideration at the end of the CIT(Appeals) and hence we restore the present matter to the file of the ld. CIT(Appeals) for examining it afresh. Needless to mention that the ld. CIT(Appeals) would grant meaningful opportunity to the assessee before passing any order.