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Facts
The assessee filed appeals against orders from the National Faceless Appeal Centre (CIT(A)) for AYs 2016-17 and 2017-18. The assessee's counsel contended that they could not attend the first appellate proceedings or submit responses because notices issued by the CIT(A) were not served upon them, leading to ex-parte orders.
Held
The Tribunal found that the assessee was not represented in the appellate proceedings due to non-service of notices. Therefore, to ensure justice and fair play, the Tribunal restored the appeals to the CIT(A) with a direction to decide them on merit after providing the assessee a reasonable opportunity of hearing.
Key Issues
Whether appeals decided ex-parte by the CIT(A) should be restored for fresh adjudication when the assessee was not served with notices for the first appellate proceedings.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15.05.2024 & 30.04.2024 for the AYs 2016-17 & 2017-18.
At the outset, the ld. Counsel for the assessee pointed out that the appeal before the first appellate authority could not be attended by filing any written submissions on either of the dates i.e., on 15.06.2023, 09.04.2024 and 18.04.2024, because the notices issued by the ld. CIT (A) were not served upon the assessee. The ld. AR therefore, prayed that in the interest of justice and fair play and to meet the ends of justice, it would be reasonable and fair, if assessee is given one more opportunity to present his case on merit before the ld. CIT (A) so that the case could be decided on merit.
After hearing the rival contentions and perusing the materials available on record, we find that the assessee is not represented in the appellate proceedings when the notices issued by the First Appellate Authority were not served upon the assessee. Under these circumstances, we are inclined to restore the appeal before the ld. CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. Consequently, both the appeals of the assessee are allowed for statistical purposes.
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 12.03.2025.