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Facts
Two assessees, Ms. Rekha Choudhary and Sh. Vineet Choudhary, filed eight appeals against separate orders of the CIT(A) which were passed ex-parte due to their non-appearance. The assessees contended that their non-appearance was due to genuine reasons, specifically an inadvertent error in email communication.
Held
The tribunal accepted the assessees' contention regarding non-appearance and decided that the interests of justice would be served by remitting all appeals back to the CIT(A). The CIT(A) is directed to consider the issues afresh after providing adequate opportunity of being heard to both assessees, who are also directed to cooperate.
Key Issues
Whether assessees should be granted a fresh opportunity of hearing before the CIT(A) when non-appearance was due to genuine reasons (inadvertent email communication) and the orders were passed ex-parte.
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.