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Facts
The assessee filed an appeal against the CIT(A)'s order for the assessment year 2012-2013. During the first appellate proceedings before the CIT(A), the assessee failed to respond to notices issued, leading to an ex-parte order.
Held
The tribunal, in the interest of justice, restored the issues to the file of the Ld. CIT(A) for fresh adjudication. The assessee is to be provided another opportunity to represent its case and produce evidence, and is directed to cooperate with the Ld. CIT(A) proceedings.
Key Issues
Whether the assessee should be granted a fresh opportunity to present its case before the CIT(A) despite prior non-response to notices.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
Per Bench : This is an appeal filed by the assessee against the order dated 25.09.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1056474242(1), for the assessment year 2012-2013. 2. None appeared on behalf of the assessee. Shri Dheeraj, Sr. DR Sr. DR appeared on behalf of the revenue.
At the outset, a perusal of para 4.1 of the order of the ld. CIT(A), shows that the assessee has not responded to the notices issued to the assessee by the ld. CIT(A). However, looking to the facts and circumstances of the case and in the interest of justice, we are of the opinion that the assessee shall be provided one more opportunity for which the assessee would be able to represent its case before the ld. CIT(A) and produce all the evidence to substantiate its case. The ld. Sr. DR did not file of ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings before the ld. CIT(A) positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/05/2025. (SANJAY AWASTHI) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- प्रत्यर्थी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR,
ITAT, Kolkata 6. गार्ड फाईल / Guard file. sआदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //// (