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Facts
The assessee filed an appeal against an ex-parte order passed by the Commissioner of Income Tax (Appeals) after failing to respond to four notices. The assessee's representative requested the case be restored for proper representation.
Held
The Tribunal noted the assessee's non-compliance and deprecated the nonchalant attitude. However, in the interest of justice, the matter was remitted to the FAA for fresh adjudication with an opportunity for the assessee to be heard.
Key Issues
Whether to restore an ex-parte appeal to the FAA when the assessee failed to appear and respond to notices, in the interest of justice and fair play.
Sections Cited
250
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 24.03.2025 passed under section 250 of
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 four notices issued from the office of the First Appellate Authority. The Ld.AR only prayed that in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of his case.
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 assessee did not respond to various notices issued. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA. However, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA 3 -: 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 15th July, 2025 at Chennai.