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Facts
The assessee filed an appeal against the order of the CIT(A) which confirmed an addition based on an assessment order. The assessee contended that they did not receive the notices issued by the CIT(A), thus being unable to reply.
Held
The Tribunal observed that the assessee did not receive the notices. Therefore, in the interest of justice, the Tribunal set aside the order of the CIT(A) and remanded the case back to the CIT(A) for denovo adjudication, providing an opportunity to the assessee.
Key Issues
Whether the assessee was denied a fair opportunity to present their case due to non-receipt of notices from the CIT(A).
Sections Cited
250, 144, 147
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the Assessee against the order ofld.CIT(A)[NFAC] passed under section 250 of the Act, for the A.Y.2012-13, dated 27.02.2025 emanating from Assessment Order u/s.144 r.w.s 147 of the Act, dated 23.08.2019.
Findings & Analysis : 2. We have heard both the parties and perused the records. Ld.AR submitted that Assessee had not received the notices issued by ld.CIT(A). Therefore, Assessee could not reply. On perusal of the ld.CIT(A)’s order, it is observed that ld.CIT(A) has confirmed the addition stating that Assessee failed to file corroborative evidences. Since Assessee had not received notices, in the interest of justice, we set-aside the order of ld.CIT(A) to ld.CIT(A) for denovo adjudication to decide the appeal on merits. The ld.CIT(A) shall provide opportunity to the assessee. Assessee shall file necessary documents before the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 05 June, 2025.