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Facts
The assessee did not appear before the Id. CIT(A) despite multiple notices. Consequently, the Id. CIT(A) proceeded ex-parte, dismissed the appeal, and upheld the Assessing Officer's order. The assessee has appealed this decision.
Held
The Tribunal held that in the interest of justice, the assessee should be given one more opportunity to present their case before the Id. CIT(A). The appeal is set aside for denovo adjudication, with the direction for the assessee to substantiate their case properly.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) after failing to appear previously.
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
(िनधा�रणवष� / Assessment Year: 2017-2018) Mohamed Akbar, Vs. The Income Tax Officer, 2/2, 1st Street, Non Corporate Circle 10(3), GF Apartment, No.2, Chennai. Jamalia Perambur High Road, Chennai 600 012. [PAN: AFEPA 3815Q] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri K. Balasubramanian, Advocate ��यथ� क� ओर से /Respondent by : Ms. Aswathy, JCIT. सुनवाई क� तार�ख/Date of Hearing : 24.02.2025 घोषणा क� तार�ख /Date of Pronouncement : 24.02.2025 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/250/2024-25/1070298328(1) dated 12.11.2024 for the assessment year 2017-2018. 2. We heard the rival contentions and perused the material available on records. We find that assessee did not enter appearance before the ld. CIT(A) despite notices