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Facts
Eight appeals were filed by two assessees, Ms. Rekha Choudhary and Sh. Vineet Choudhary, against orders where the CIT(A) confirmed the Assessing Officer's actions due to the assessees' non-appearance. The assessees' counsel argued that the non-appearance was due to an inadvertent error in email communication and sought a fresh opportunity.
Held
The Tribunal found merit in the assessees' submission regarding non-appearance. It remitted all disputed issues back to the Ld. CIT(A) for fresh consideration, directing that adequate opportunity of being heard be provided to both assessees.
Key Issues
Whether the appeals should be remitted back to the CIT(A) for de novo consideration when the initial order was passed ex-parte due to non-appearance attributed to inadvertent communication issues.
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.