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Facts
The assessee appealed against an order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), which had dismissed the assessee's appeal ex-parte. This dismissal occurred because the assessee failed to respond to seven notices issued by the CIT(A) regarding an assessment framed under Section 143(3) for AY 2017-18.
Held
The Tribunal, in the interest of justice and relying on the counsel's assurance, set aside the ex-parte dismissal. It remanded the case back to the CIT(A) for de novo adjudication, directing the CIT(A) to provide a proper opportunity of hearing to the assessee, who is also directed to cooperate.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte due to non-appearance by the assessee, and if the assessee should be granted another opportunity for a fresh hearing on merits.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
PER MANU KUMAR GIRI (Judicial Member) This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1069175632(1) dated 27.09.2024. The assessment was framed by the Assistant Commissioner of Income Tax, Non Corporate Circle 1, Madurai for the assessment year 2017-18 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 10.12.2019. 2. We have heard the rival contentions and perused the material on record. We found that the ld. CIT(A) has issued notices on seven occasions and the assessee did not respond, hence, the ld. CIT(A) has dismissed the appeal ex-parte on the merits of the grounds of appeal raised by the assessee. The ld. Counsel for the assessee before us has given an assurance to appear before the ld. CIT(A) without fail and prayed for set siding the appeal back to the file of the ld. CIT(A).
We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute his case. Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.
In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 25th day of March, 2025 (मनोज कुमार अ"वाल) (मनु कुमार िग"र) (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सदस्य / ACCOUNTANT MEMBER "ाियक सद" / JUDICIAL MEMBER चे"ई Chennai: िदनांक Dated :25-03-2025 KV आदेश क" ""त"ल"प अ"े"षत /Copy to : 1. अपीलाथ"/Appellant 2. ""थ"/Respondent 3. आयकरआयु"/CIT, Madurai 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF