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Facts
Ms. Rekha Choudhary and Sh. Vineet Choudhary filed 8 appeals against separate orders of the CIT(A), Noida, dated 03.09.2024. The CIT(A) had confirmed the Assessing Officer's action due to the assessees' non-appearance, which the assessees' counsel claimed was due to genuine reasons like inadvertently wrong email communication.
Held
The ITAT found the assessees' contention regarding non-appearance to be cogent and, in the interest of justice, remitted all 8 appeals back to the CIT(A) for fresh consideration. The CIT(A) was directed to provide adequate opportunity of being heard to both assessees, who were also directed to cooperate.
Key Issues
Whether the matters should be remitted back to the CIT(A) for fresh consideration when the assessees' non-appearance during previous proceedings was attributed to a genuine reason.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI SHAMIM YAHYA
In the result, all the 08 appeals filed by both the assessees are allowed for statistical purposes. Order pronounced in the Open Court on 24.03.2025.