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Facts
The assessee's appeal arose from an order by the Commissioner of Income Tax (Appeals) concerning assessment year 2017-18, which was framed under Section 147 r.w.s. 144 r.w.s.144B of the Income Tax Act, 1961. The CIT(A) had dismissed the appeal ex-parte after the assessee failed to respond to notices on multiple occasions.
Held
The Tribunal held that in the interest of justice, the assessee should be given another opportunity before the CIT(A) to present all relevant evidence. The appeal was set aside to the file of the CIT(A) for a fresh adjudication, with the direction that the assessee must substantiate its case.
Key Issues
Whether the assessee should be granted another opportunity to present evidence after an ex-parte dismissal by the CIT(A) due to non-response.
Sections Cited
147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
(िनधा�रणवष� / Assessment Year: 2017-2018) Sinecera Textiles Private Limited, Vs. The Income Tax Officer, No.111A Mount View Building, Company Ward 6(3) Mount Road, Guindy, Chennai. Chennai 600 032. [PAN: AAOCS 6198Q] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. N. Kumaresh, C.A., ��यथ� क� ओर से /Respondent by : Ms. R. Kavitha, Addl. CIT. सुनवाई क� तार�ख/Date of Hearing : 18.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 09.01.2025 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/250/2023-24/1059154065(1) dated 28.12.2023. The assessment was framed by the Additional /Joint/Deputy /Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi for the assessment year 2017-18 u/s.147 r.w.s. 144 r.w.s.144B of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated 23.03.2022.
2. We have heard the rival contentions and perused the material on record. We found that the ld. CIT(A) has issued notices on four 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.
3. 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.
4. 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