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Facts
The assessee did not appear before the CIT(A) on multiple hearing dates and later claimed to opt for the Vivad Se Vishwas Scheme. The CIT(A) dismissed the appeal without adjudicating on merits. The assessee also remained unrepresented before the Tribunal.
Held
The Tribunal noted that the CIT(A) passed a non-speaking order without dealing with the merits of the case. In the interest of justice, the Tribunal restored the matter to the CIT(A) for a fresh adjudication, granting one more opportunity to the assessee.
Key Issues
Whether the CIT(A) erred in passing a non-speaking order without adjudicating the appeal on merits when the assessee failed to appear due to a potential Vivad Se Vishwas Scheme application and later remained unrepresented.
Sections Cited
144, 144B, 250, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “B”, 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.2020-21 is directed against the order dated 28.01.2025 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 arising out of Assessment order dated 07.09.2022 passed u/s.144 r.w.s.144B of the Act.
When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing. With the assistance of ld. Departmental Representative and on perusal of the impugned order, we notice that the assessee failed to avail the opportunities to make submissions before ld.CIT(A) on the dates of hearing fixed for 09.08.2024, 22.08.2024, 04.10.2024 and even on the final opportunity, i.e. 22.10.2024 assessee submitted that it might opt to Vivad Se Vishwas Scheme and the ld. Authorised Representative was also said to be busy in preparing the Tax Audit Report and TDS return. Thereafter, there was no communication from the side of assessee which left no option with the ld.CIT(A) except to pass the impugned order on 28.01.2025 dismissing the assessee’s appeal. Before us also, there is no representation on behalf of the assessee. Ld.CIT(A) has also not dealt with merits of the case and passed a non-speaking order without adhering to the provisions of section 250(6) of the Act.
Considering all these factual aspects, the intention of the assessee to opt for Vivad Se Vishwas Scheme and in the larger interest of justice, we deem it proper to give one more opportunity to the assessee restoring the issues raised on merit to the file of ld.CIT(A) for afresh adjudication. Needless to say that ld.CIT(A) shall provide reasonable opportunity of hearing and pass a speaking order after considering the submissions of the assessee. Assessee is directed to provide latest 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 27th day of May, 2025.