Loading judgment…
Facts
The assessee's appeal arose from an order of the CIT(A) which had dismissed the appeal ex-parte due to non-response after multiple notices. The assessment itself was framed under Section 143(3) of the Income Tax Act.
Held
The Tribunal noted that the assessee had not appeared and the CIT(A) had dismissed the appeal ex-parte. However, to provide a fair opportunity, the Tribunal set aside the appeal for denovo adjudication by the CIT(A), directing the assessee to present all relevant documents.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without granting sufficient opportunity. Whether the assessee should be given a chance to present their case before the CIT(A).
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ (SMC
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/250/2024-25/1065925037(1) dated 21.06.2024. The assessment was framed by the Income Tax Officer, Ward 1(4), Erode for the assessment year 2016-17 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 28.12.2018. 2. At the time of hearing before us none appeared on behalf of the asseessee. The ld. Departmental Representative stated the ld. CIT(A) issued eleven notices and the assessee did not respond. Hence, he argued that no lenient view is to be taken in this case and prayed for dismissal of appeal.
We have heard the Departmental Representative and perused the material on record. We found that the ld. CIT(A) has issued notices on eleven 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. Further, even before us, there was no appearance by the assesseee. However, 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 9th day of January, 2025 (मनोज कुमार अ"वाल) (मनु कुमार िग"र) (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सद" / ACCOUNTANT MEMBER "ाियक सद" / JUDICIAL MEMBER चे"ई Chennai: िदनांक Dated :09-01-2025 KV आदेश क" ""त"ल"प अ"े"षत /Copy to : 1. अपीलाथ"/Appellant 2. ""थ"/Respondent 3. आयकरआयु"/CIT, Coimbatore 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF