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Facts
The assessee filed appeals for AY 2014-15 and 2016-17 against orders passed by the National Faceless Appeal Centre (NFAC). The NFAC's orders arose from assessments under Section 147 read with Section 144B of the Income Tax Act. The assessee's appeals before the CIT(A) were dismissed ex parte for non-representation.
Held
The Tribunal held that the ex parte orders passed by the CIT(A) were not on merits and set them aside. The matters were remitted back to the CIT(A) to grant an opportunity of hearing to the assessee and consider evidence.
Key Issues
Whether the CIT(A) was justified in passing ex parte orders without disposing of the appeals on merits, and if the matter should be remanded for fresh consideration.
Sections Cited
147, 144B, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI
were heard together and are being disposed of by a common order for the sake of convenience.
06.02.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi (DIN & dated 30.03.2022 passed by the National Faceless Assessment Centre (NFAC), Delhi under Section 147 read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). the order dated 31.01.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi (DIN & Order No: ITBA/NFAC/S/250/2023-24/1060300539(1), arising out of the order dated 30.03.2022 passed by the National Faceless Assessment Centre (NFAC), Delhi under Section 147 read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
Having regard to the fact of ex parte orders being passed by the Ld. First Appellate Authority in both the impugned assessment years merely on the ground that the assessee was not represented before him and not disposing of the appeals on merits in terms of Section 250(6) of the Act, the orders of Ld. CIT(A) for both the impugned assessment years are set aside and the matter is remitted to the file of Ld. First Appellate Authority for consideration afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the appeal. It is also made clear that in the event the assessee does not cooperate with strictly in accordance with law. for A.Y. 2016-17 are allowed for statistical purposes. Order pronounced in open court on 17.04.2025. Sd/- (Ms. MADHUMITA ROY) JUDICIAL MEMBER