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Facts
The assessee's appeals were directed against ex-parte orders passed by the CIT(A) for multiple assessment years. The ex-parte orders were issued because the assessee failed to respond to notices from the CIT(A). The assessee claimed their auditor's incapacitation due to post-Covid complications prevented timely responses.
Held
The Tribunal acknowledged the assessee's explanation regarding the auditor's condition but deprecated the non-response. However, in the interest of justice, the assessee was granted one more opportunity to represent its case before the Assessing Officer.
Key Issues
Whether to grant a second opportunity to the assessee to represent their case when appeals were decided ex-parte due to non-response to notices?
Sections Cited
250, 1961
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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA
आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These four appeals at the instance of the assessee are directed against four separate orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19.11.2024 & 28.11.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2013-14, 2014-15, 2015-16 and 2016-17. to 299/Chny/2025
At the very outset, we notice that the CIT(A) has passed ex- parte order for all the assessment years under consideration. The reason for deciding the appeal ex-parte was that the assessee did not reply to the notices issued from the office of the CIT(A). The ld.AR submitted that in the interest of justice and equity, one more opportunity may be provided to assessee to represent its case before the Assessing Officer.
The ld. DR supported the orders of CIT(A).
We have heard rival submissions and perused the material on record. The Office of the CIT(A) had issued various notices directing the assessee to file certain details/documents. Since there was no response by the assessee to the notices issued, the CIT(A) passed ex-parte orders. It is the claim of the assessee that auditor of the assessee went through a paralytic attack due to post Covid complications and thereby in the absence of auditor at that point of time, the assessee could not response to the notices served either by the Assessing Officer or by the CIT(A). We strongly deprecate the nonchalant attitude of the assessee in not responding to various notices issued from the Office of the CIT(A). However, in the interest of justice and equity, we are of the view that assessee ought to be to 299/Chny/2025 provided with one more opportunity to represent its case and accordingly, the issues are restored to the files of the Assessing Officer. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
In the result, all the four appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 19th March, 2025.