Loading judgment…
Facts
The assessee's appeal against an addition of ₹7,35,556 as unexplained money under Section 69 was dismissed by the CIT(A) due to non-compliance and the assessee's failure to appear before lower authorities or the tribunal despite notices.
Held
The tribunal restored the appeal to the CIT(A) for fresh adjudication. The CIT(A) is directed to provide the assessee a fresh opportunity to be heard by ensuring proper service of notice, in the interest of justice.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte for non-compliance, and if a fresh opportunity to be heard should be provided to the assessee regarding the addition under Section 69.
Sections Cited
69
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Addl/ Jcit(A)-2, Bengaluru (hereinafter referred to as the “Ld. CIT(A)”] dated 15.03.2024 for the AY 2017-18.
It appears from the record that in spite of service of notices the assessee did not appear. Since the case record is of 2024 and it relates to A.Y. 2017-18, hence, the Bench has decided to dispose off this case after hearing the ld. Sr. Departmental Representative.
The ld. DR in course of argument has stated that assessee did neither appear before the ld. lower authorities nor he participating in the tribunal, so his prayer is to dismiss the appeal of the assessee.
Keeping in view the order passed by the ld. CIT (A) as well as for the interest of justice, we are inclined to restore the appeal of the assessee before the ld. CIT (A) for fresh adjudication after hearing the assessee by affording him an opportunity to appear. The CIT(A) shall issue a notice and will ensure that notices must be served to the assessee. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 23.06.2025.