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Facts
The assessee's appeal was directed against an ex-parte order of the Commissioner of Income Tax (Appeals) for Assessment Year 2015-16. The assessee claimed non-receipt of hearing notices due to them not being sent via email or post, leading to their inability to appear.
Held
The Tribunal noted that the appellate proceedings were ex-parte due to the assessee's non-compliance with hearing notices. However, considering the assessee's submission that notices were not properly served, the matter was remitted to the FAA for fresh adjudication.
Key Issues
Whether the ex-parte order passed by the FAA is valid when proper notice was not served to the assessee, and if the time-barred notice u/s.148 needs to be considered.
Sections Cited
250, 148
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA
आदेश/ O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 13.03.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16.
2 -: 2. At the very outset, we notice that the order of First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the four hearing notices issued from the office of the First Appellate Authority.
The Ld.AR submitted that the hearing notices issued from the office of the First Appellate Authority (FAA) were uploaded in the ITBA portal but not sent to the email id or there is no real time alert. Therefore, the assessee was unaware of the hearing notices and hence, he could not appear during the appellate proceedings. The Ld.AR has raised a legal ground before the Tribunal that the notice issued u/s.148 of the Act dated 08.04.2022 is time-barred. Hence, the Ld.AR requested that the matter may be restored to the files of the FAA with a direction to consider the legal ground raised before the Tribunal also (which was not raised before the FAA).
The ld.DR submitted that adequate opportunities were provided from the office of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.
We have heard rival submissions and perused the materials on record. The proceedings before FAA was ex-parte, since the 3 -: assessee did not respond to various notices issued. The Ld.AR submitted that the assessee could not respond to the hearing notices since the hearing notices were not sent through email or post. In light of the submissions of Ld.AR, the matter is remitted to the files of the FAA for fresh adjudication and also to consider the legal issue raised before the Tribunal. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 16th July, 2025 at Chennai.