AKBAR HASSAN,UDUPI vs. INCOME TAX OFFICER, WARD-1 & TPS, UDUPI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the CIT(A) ought to have granted more opportunities for the assessee to present their case, especially considering no one appeared before the AO either. The matter was remitted to the AO for a fresh examination.
What were the facts?
The assessee's appeal was dismissed ex-parte by the CIT(A) after granting only one opportunity. The assessee's counsel argued that a reasonable opportunity was not provided. The revenue's counsel also agreed that the matter could be restored for proper examination.
What were the issues?
Whether the CIT(A) provided a reasonable opportunity of being heard to the assessee before dismissing the appeal ex-parte.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” 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 13.11.2024 having DIN ITBA/NFAC/S/250/2024-25/107033 1685(1) and relates to assessment year 2020-21.
At the outset, the ld. counsel for the assessee pointed out that the ld. CIT(Appeals) has only granted one opportunity to the assessee i.e., on 01.11.2024 and thereafter the ld. CIT(A) has dismissed the appeal of the assessee ex parte without affording reasonable opportunity of being heard. In this backdrop, the ld. counsel for the assessee craved that the matter may be restored to the file of the AO for examining afresh.
The ld. DR appearing on behalf of the revenue pointed out that nobody appeared before the AO also and hence in the interest of justice, the matter may be restored to the file of the AO.
We have heard the rival submissions and perused the material on record. We observe that the ld. CIT(Appeals) has passed the order within 13 days of granting opportunity of being heard i.e., on 13.11.2024. We are of the view that the ld. CIT(A) ought to have granted more opportunities to the assessee for presenting his case. Further, we observe that no one appeared before the AO also. Counsel for the assessee has stated that assessee has to file certain evidences to prove his case. Therefore, considering the necessity of examination of evidences and circumstances of the case, we remit this matter to the file of the AO for examining it afresh.
In the result, the appeal of the assessee is allowed for statistical purposes. Pronounced in the open court on this 04th day of March, 2025.
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