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Facts
The assessee's appeal challenges an ex-parte order passed by the NFAC, Delhi, for the assessment year 2018-19. The lower authorities passed ex-parte orders without providing sufficient opportunity for the assessee to be heard or to file required details.
Held
The Tribunal noted that the lower authorities' orders were not speaking orders and lacked proper inquiry. It was decided to give the assessee one last opportunity to present their case before the Assessing Officer, who is directed to re-adjudicate the matter after hearing the assessee and passing a speaking order.
Key Issues
Whether the ex-parte orders passed by lower authorities were justified without granting adequate opportunity to the assessee.
Sections Cited
250
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA
Radhakrishnan Arun Prakash, Income Tax Officer, No.53A, Lakshmipuram 1st Street, Non-Corporate Ward-1(1), Madurai, Madurai Tamil Nadu-625 009. [PAN: AHGPA2697G] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Mr. T.Vasudevan, Advocate. प्रत्यर्थी की ओर से /Revenue by : Dr.I.Roopa, Addl, CIT सुिवाई की तारीख/Date of Hearing : 27.02.2025 घोर्णा की तारीख /Date of Pronouncement : 23 .04.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1070362349(1) dated 14.11.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2018-19. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 14.11.2024 passed by NFAC, Delhi.