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Facts
The assessee appealed an order where the CIT(A) confirmed the Assessing Officer's action after the assessee's non-appearance. The assessee argued that they were not given a proper opportunity by the CIT(A), violating natural justice.
Held
The tribunal remitted the case back to the CIT(A) for a fresh decision, instructing the CIT(A) to provide the assessee an adequate opportunity of being heard. The assessee was directed to cooperate with the CIT(A) proceedings.
Key Issues
Whether the Ld. CIT(A) denied natural justice by confirming an assessment without providing the assessee a proper opportunity to present their case.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI SHAMIM YAHYA
ORDER This appeal has been filed by the Assessees against the order dated 27.09.2024 passed by the Ld. NFAC, Delhi.
In this case consequent upon the assessment, Ld. CIT(A) noted the non- appearance before him and has confirmed the Assessing Officer’s action. Against this order, assessee is in appeal before me.
At the outset, it is noted that assessee has pleaded that proper opportunity was not given to the assessee by the Ld. CIT(A) to canvass his case, hence, there is violation of natural justice.
I have heard both the parties and perused the records. After considering the aforesaid factual matrix, I am of the considered view, that interest of justice will be served, if the issues in dispute in the captioned appeal are remitted back to the file of the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. I hold and direct accordingly. The assessee through his Ld. AR is directed to cooperate with the Ld. CIT(A) in the proceedings.