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Facts
The assessee's appeal for Assessment Year 2017-18 was dismissed in-limine by the CIT(A) for non-prosecution after the assessee failed to respond to three hearing notices. The assessee's counsel argued that the e-mail notices were not received or noted by the assessee.
Held
The Tribunal, in the interest of justice and equity, restored the appeal to the files of the CIT(A) to provide the assessee another opportunity to represent their case. The assessee was directed to cooperate with the Revenue and not seek unnecessary adjournments.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte for non-prosecution, or if the assessee deserved another opportunity to be heard, given the claim of non-receipt of e-mail notices.
Sections Cited
250
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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal at the instance of the assessee is directed against CIT(A)/NFAC’s order dated 20.09.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.
2. At the very outset, we notice that the appeal of the assessee has been dismissed for non-prosecuting the case. In response to three hearing notices issued from the office of the First Appellate Authority, the assessee has not furnished his submissions or any documentary evidences. Consequently the appeal of the assessee was dismissed in-limine for non-prosecution without adjudicating the issue on merits.
The ld.AR submitted that the hearing notices issued from the office of the First Appellate Authority was never received by the assessee as the same was sent through e-mail, which was not taken note by the assessee. It was prayed that in the interest of justice and equity, assessee may be provided with one more opportunity to represent his case.
The ld.DR supported the order of the CIT(A).
We have heard rival submissions and perused the materials on record. The Office of the First Appellate Authority had issued three hearing notices and since there was no response from the assessee to the notices issued, the CIT(A) passed ex-parte order. It is the claim of the ld.AR that the notices issued from the office of First Appellate Authority was never received by the assessee, as the same was sent through e-mail, which was not taken note by the assessee. In the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent his case and accordingly the issues raised in this appeal is restored to the files of the CIT(A). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 21st January, 2025 at Chennai.