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Facts
The assessee's appeal arose from an order of the Commissioner of Income Tax (Appeals), NFAC. The assessment for AY 2017-18 was framed by the ITO u/s 143(3). The assessee failed to respond to multiple notices from the Ld. CIT(A), leading to an ex-parte dismissal of the appeal.
Held
The Tribunal held that in the interest of justice, the assessee should be granted one more opportunity to present all relevant evidences/documents before the Ld. CIT(A) for denovo adjudication. The assessee is directed to substantiate its case, failing which the Ld. CIT(A) can proceed as per law.
Key Issues
Whether the assessee should be granted a further opportunity to present evidence before the CIT(A) after ex-parte dismissal due to non-appearance.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘C’ (SMC
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
(िनधा�रणवष� / Assessment Year: 2017-2018) Natarajan Gnanasekaran, Vs. The Income Tax Officer, 370/G, C.L. Road, Ward 3, Vaniyambadi, Vellore Vellore 635 751. [PAN: AOJPG 1222K] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. M. Kathir, Advocate ��यथ� क� ओर से /Respondent by : Ms. V. Aswathy, JCIT. सुनवाई क� तार�ख/Date of Hearing : 25.02.2025 घोषणा क� तार�ख /Date of Pronouncement : 25.02.2025 आदेश / O R D E R 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/250/2024-25/1067014012(1) dated 25.07.2024. The assessment was framed by the Income Tax Officer, Ward 3, Vellore for the assessment year 2017-18 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 26.12.2019.