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Facts
The assessee's appeal is against the order of the National Faceless Appeal Centre. The assessee contended that both the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) [CIT(A)] passed orders without providing an adequate opportunity for hearing, citing the Covid-19 pandemic as a reason for non-representation. Specifically, the CIT(A) allegedly passed the appellate order before the scheduled hearing date.
Held
The Tribunal found that both the assessment and appellate proceedings were finalized ex-parte without hearing the assessee. The Tribunal noted that the CIT(A) passed the order on 09.09.2024, while the scheduled hearing date was 10.09.2024, which was one day later. Consequently, the Tribunal restored the issue to the file of the AO.
Key Issues
Whether the assessment and appellate orders were passed without affording the assessee a reasonable opportunity of hearing, thereby violating the principles of natural justice.
Sections Cited
147, 144B, 68
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 National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 09.09.2024 for the AY 2014-15.
The issue raised in the first ground of appeal is against the order of ld. CIT (A) as well as ld. AO not providing the assessee adequate opportunity to present its case.
At the outset, the ld. Counsel for the assessee submitted before the bench that the ld. AO as well as the ld. CIT (A) have passed the respective orders without affording reasonable opportunity of hearing
The ld. DR on the other hands fairly agreed to the facts as narrated by the ld. AR and prayed that the issue may be restored either before the ld. CIT (A) or before the ld. AO so that the assessee could be heard and decided accordingly.
After hearing the rival contentions and perusing the materials available on record, we find that the assessment as well as the appellate proceedings were finalized ex-parte without hearing the
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 13.02.2025.