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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre (Ld. CIT(A)) for AY 2018-19. The assessee argued that the Ld. CIT(A) order, passed under Section 250, was issued without providing a sufficient opportunity to be heard, thus violating natural justice.
Held
The Tribunal found that the Ld. CIT(A) had dismissed the appeal without considering its merits. Therefore, it restored the issue to the Ld. CIT(A) for fresh adjudication, instructing that the assessee be given a reasonable opportunity to furnish details and evidence. The appeal was allowed for statistical purposes.
Key Issues
The key issue was whether the Ld. CIT(A)'s order, passed under Section 250 without affording the assessee adequate opportunity to be heard, violated principles of natural justice and should be set aside or remanded for fresh adjudication on merits.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 30.09.2024 for the AY 2018-19.
At the outset, the ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside.
On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order
In the result, the appeal of the assessee is allowed for statistical purposes
Order pronounced in the open court on 29.07.2025.