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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre (NFAC) which had dismissed the appeal ex parte. The assessee contended that they were not given sufficient opportunity to be heard.
Held
The Tribunal allowed the appeal, setting aside the ex parte order of the CIT(A). The matter was restored to the Assessing Officer to provide the assessee with an opportunity to present their case and submit evidence.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex parte without providing an adequate opportunity of being heard to the assessee.
Sections Cited
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
ORDER Per Bench : This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10254239 dated 03.03.2025.
Shri Aayush Kedia, CA represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue.
During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee ex parte without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of the Assessing Officer to decide the issues involved in the appeal afresh so that the assessee could be able to produce all the evidences to substantiate his claim.
In reply, the ld. Sr. DR vehemently supported the orders of the authorities below.
We have considered the rival submissions. A perusal of the order of the ld. CIT(A) clearly shows that the assessee could not make any compliance before the ld. CIT(A). This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate his claim before the Assessing Officer by restoring the issues in the appeal to the file of Assessing Officer for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall produce all the supporting documents to substantiate his claim and shall cooperate in the re-adjudication proceedings positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 2nd September, 2025.