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Facts
The assessee filed appeals for A.Y. 2014-15 and 2016-17 against ex parte orders passed by the First Appellate Authority (CIT(A)). These ex parte orders were issued because the assessee was not represented and the appeals, which arose from Section 147 assessments, were not disposed of on merits.
Held
The Tribunal set aside the ex parte orders of the CIT(A) and remitted the matter back to the CIT(A) for fresh consideration. The assessee is to be granted an opportunity of being heard and to present evidence, with the CIT(A) having liberty to dispose of the appeals strictly in accordance with law if the assessee fails to cooperate.
Key Issues
Whether the CIT(A)'s ex parte disposal of appeals without considering merits was justified, and if the assessee should be granted a fresh opportunity of being heard and presenting evidence.
Sections Cited
147, 144B, 250(6)
AI-generated summary — verify with the full judgment below
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.
The appeals of the assessee in for A.Y. 2014-15 & Order pronounced in open court on 17.04.2025.