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Facts
The assessee filed appeals for Assessment Years 2011-12, 2013-14, and 2014-15 against ex-parte orders passed by the CIT(A). These assessment orders were based on incriminating documents seized during search proceedings in the case of Shri Pradeep Goyal, and the assessee failed to attend the proceedings before the Ld. CIT(A).
Held
The Tribunal, acknowledging the assessee's non-compliance, decided in the interest of justice to set aside the CIT(A) orders and remand the matter for fresh adjudication. The assessee will be given a due opportunity of being heard, with a clear warning that future non-compliance with notices will be viewed adversely.
Key Issues
Whether ex-parte orders passed by the CIT(A) due to the assessee's non-appearance should be set aside and remanded for fresh adjudication, providing another opportunity to the assessee in the interest of justice.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA
PER BENCH The above captioned appeal filed by the assessee are directed against the order passed by CIT(A)-29, New Delhi arising out the order passed by Assessment Order pertaining to A.Ys. 2011-12, 2013-14 and 2014-15 respectively.
All the three appeals filed by the assessee are on identical facts and hence for the purposes of convenience the same were heard together and are being adjudicated by his common order. Since,as admitted by Ld. DR, the facts are identical for all the assessment years, save for variations in figures, the decision taken in shall apply Mutatis Mutandis in also.
None appeared on behalf of the assessee. The Ld. DR informed that the assessment order was passed on account of incriminating document seized in search proceedings in the case of one Shri Pradeep Goyal. The Ld. DR invited our attention to para 4 of the order of Ld. CIT(A) for A.Y. 2011- 12 contested vide to submit that the assessee had not attended before the Ld. First appellate leading to passing of an exparte order by him.
We have considered the submissions of the Ld. DR and are of the view that the assessee has indeed not complied with the statutory notices issued by the Ld. CIT(A). However, in a interest of justice we are the considered view that the assessee should be given by the Ld. CIT(A) before concluding the matter. We are conscious of the fact that no litigant benefits by non-prosecuting its case. Accordingly, the matter is set aside to be filed of Ld. CIT (A) for fresh adjudication after giving due opportunity of being heard to the assessee. The assessee shall comply with the notices and any non-compliance may be adversely viewed. The grounds of the appeal raised by the asseessee is allowed for the statistical purposes.
As facts of the case for are identical to those in , the decision taken in ITA no. 502/Del/2024 shall apply Mutatis Mutandis in ITA no. 504/Del/2024 also.
ITA no. 504/Del/2024 are also remitted back to Ld. CIT(A) for fresh adjudication after giving due opportunity of being heard to the assessee. 6. In the result the appeal of the assessee vide are allowed for the statistical purposes.
Order pronounced in the Open Court on 21.03.2025