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Facts
The assessee filed an appeal against an exparte order passed by the NFAC. The assessee neither appeared for the hearing nor presented their case before the Assessing Officer and CIT(A), resulting in exparte orders at both levels.
Held
The Tribunal, noting that the orders were passed exparte without deciding on merits, remitted the issues back to the Assessing Officer for a fresh decision after giving the assessee an adequate opportunity of being heard.
Key Issues
Whether the exparte orders passed by the lower authorities are sustainable when the assessee was not given adequate opportunity to be heard and the matter was not decided on merits.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Asstt. Year : 2012-13 Sushila Tyagi, vs. Income Tax Officer, 87, Ground Floor, Ward B1-29(1), East Side, Safdarjung Enclave, Civic Centre, New Delhi New Delhi (PAN: AIWPT8238P) (Appellant) (Respondent) Appellant by : None Respondent by : Shri Sanjay Kumar, Sr. DR Date of Hearing 15.04.2025 Date of Pronouncement 15.04.2025 ORDER This appeal has been filed by the Assessee against the order dated 27.11.2024 passed by the NFAC, Delhi for the assessment year 2012-13.
None appeared on behalf of the assessee, despite issue of notice for hearing, hence, I am proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.
I have heard the Ld. DR and perused the records. Upon careful consideration, it is noted that in this case Assessing Officer has passed an exparte order u/s. 144 of the Act and in appeal Ld. CIT(A) has also passed the exparte order, even without deciding the same on merits. In view of the aforesaid factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is also directed to fully cooperate with the AO during the proceedings.
In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 15.04.2025.