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Facts
The assessee's appeals were preferred against ex-parte orders of the National Faceless Appeal Centre, Delhi. The assessee claimed that the appellate order was passed without considering the merits and by overlooking adjournment applications.
Held
The Tribunal held that the appellate orders were passed ex-parte without considering the merits of the case and by overlooking the adjournment application. The Tribunal restored the appeals to the file of the CIT(A) to provide one more opportunity to the assessee to present its case.
Key Issues
Whether the appellate authority erred by passing an ex-parte order without considering the merits of the case and without granting a reasonable opportunity of hearing?
Sections Cited
250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” 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 orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 05.08.2024 for the AYs 2014-15 to 2016-17.
The facts and circumstances are similar in all the appeals in to 1834/KOL/2024 for A.Y. 2014-15 to 2016-17. Hence, we first take up for A.Y. 2014-15 and the decision would apply mutatis mutandis to the appeals for A.Ys. 2015-16 & 2016-17 accordingly.
The only issue pressed by the assessee at the time of hearing is ground no. 4 in the same is extracted as under:-
The ld. DR on the other hand, left the issue to the wisdom of the Bench.
After hearing the rival contentions and perusing the materials available on record, we find that undoubtedly the appellate orders were passed ex-parte without considering the merit of the case. We also note that on the last date of hearing the application moved by the assessee for grant of adjournment was also overlooked and the appellate authority passed the order. In our opinion and in the interest of justice, we are of the view that assessee needs to be given one more opportunity to present its case in merit by the ld. CIT (A) so that the principle of natural justice could be satisfied. Accordingly, we restore these appeals to the file of the ld. CIT (A) with a direction to decide the same on
In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 24.02.2025.