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Facts
The Assessing Officer made additions to the assessee's income under Section 143(3) and Section 68 of the Act. The CIT(A) dismissed the appeal as not adjudicated because the assessee did not respond to notices for hearing.
Held
The Tribunal condoned the delay in filing the appeal, set aside the CIT(A)'s order, and restored the appeal to the CIT(A) for a denovo hearing on merits, in the interest of natural justice.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal without adjudication, and whether principles of natural justice require a denovo hearing.
Sections Cited
143(3), 68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & SHRI HON’BLE S.R. RAGHUNATHA
आदेश / O R D E R
PER MANU KUMAR GIRI (Judicial Member):
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 08.03.2024 for Assessment Year 2016-17.
Considering the reasons as stated in the petition and affidavit, we condone the delay and admit the appeal for adjudication.
Brief facts of the case are that the AO passed assessment order u/s 143(3) on 21.12.2018 making various additions including an addition of Rs.10,60,000/- u/s 68 of the Act. On further appeal to ld. CIT(A), the appeal of the assessee was dismissed as not adjudicated for the reason that there was no response from the assessee to the notices issued for hearing.
Aggrieved, assessee is in appeal before us.
Before us, the Ld. counsel stated the only one notice was issued after Covid-19 was inadvertently not noticed by the assessee which caused non-appearance before the Ld. CIT(A). The Ld. DR on the other hand relied upon the order of the Ld. CIT(A) and argued for the dismissal of the appeal filed by the assessee. The Ld. DR further submitted that the assessee is habitual defaulter hence no lenient view will be taken.
Duraivelu Premnath :- 3 -: 5. Though we concur with the submissions of Ld. DR however, keeping in mind the principle of natural justice, we grant another opportunity of hearing to the assessee. We find that assessee has not represented before the Ld. CIT(A) despite notices. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo appeal hearing on merits. The Ld. CIT(A) shall proceed for denovo appeal hearing after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate his case with all evidence and documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed disposal of appeal on merits as per law. Since assessee has filed this appeal before us hence, we expect that the assessee will prosecute his appeal with due diligence.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 10th day of June, 2025 at Chennai.