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Facts
The assessee appealed against an ex-parte order of the CIT(A) for Assessment Year 2014-15, contending that it was not given sufficient opportunity to be heard. The CIT(A) had issued multiple notices which the assessee failed to respond to.
Held
The Tribunal restored the matter to the file of the CIT(A) for fresh adjudication, granting the assessee one more opportunity to present its case and provide all required details. The assessee was directed to cooperate positively in the readjudication proceedings.
Key Issues
Whether the assessee should be granted another opportunity to present its case before the CIT(A), despite previous non-compliance, and if the matter should be remanded for fresh adjudication to ensure natural justice.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 12.10.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/APL/S/250/2023- 24/1057002982(1), for the assessment year 2014-2015.
Shri Miraj D. Shah AR appeared on behalf of the assessee. Shri Nicholas Murmu, Sr. DR appeared on behalf of the revenue.
It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld. CIT(A).