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Facts
The assessee's appeal against an order of the National Faceless Appeal Centre (NFAC) was dismissed for non-appearance. The assessee was assessed for AY 2013-14 with a significant addition to income, but failed to appear before the CIT(A) despite being given opportunities.
Held
The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication, granting the assessee one more opportunity to present their case. The CIT(A) was directed to provide a reasonable opportunity of being heard and to consider any remand report.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) after failing to appear previously.
Sections Cited
147, 250, 143(3), 144, 144B
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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2013-14 is directed against the order dated 02.12.2024 of National Faceless Appeal Centre(NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 17.04.2023 passed u/s.147 r.w.s 144 r.w.s 144B of the Act.
At the outset, Ld. Counsel for the assessee fairly submitted that inspite of being provided sufficient opportunities assessee failed to appear before ld.CIT(A) and could not furnish the explanation by filing requisite documents resulting into dismissal of the appeal. He however prayed that given one more opportunity assessee can file all necessary details before ld.CIT(A) so that issues can be adjudicated on merits considering the
We have heard the rival contentions and perused the record placed before us. We observe that the assessee who is an individual has been assessed for A.Y. 2013-14 u/s.147 r.w.s.144 of the Act and addition of Rs.2,54,84,660/- has been fastened in the hands of assessee against the income disclosed in the return at Rs.2,15,170/-. However, in the appeal filed before the First Appellate Authority though the assessee stated in the statement of facts that assessee is engaged in the business of wholesale and retail trading of food grains and major transactions were carried out through bank account held with Shri Renuka Mata Multi State Urban Cooperative Credit Society Ltd. but thereafter when notices of hearing were issued, assessee failed to respond resulting into dismissal of the appeal.
However, considering the facts of the case and prayer made by ld. Counsel for the assessee, we in the larger interest of justice deem it proper to give one more opportunity to the assessee to substantiate his case by necessary representation and adducing cogent evidences. We therefore restore the issues raised before us in the instant appeal to the file of ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) shall in the course of set-aside proceedings afford a reasonable opportunity of being heard to the assessee and if necessary shall call for a remand report from the Jurisdictional Assessing Officer. Thereafter, considering the submissions/evidences filed by the assessee, ld. CIT(A) shall decide the issues in accordance with law. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 14th day of July, 2025.