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Facts
The assessee filed appeals against orders of the National Faceless Appeal Centre. However, the assessee failed to appear or provide documentary evidence before the CIT(A), leading to ex-parte orders. The appeals were filed against assessment years 2013-14, 2014-15, 2016-17, and 2015-16.
Held
The Tribunal allowed the appeals for statistical purposes, remitting the issues back to the CIT(A) for denovo adjudication. The assessee was granted one more opportunity to be heard, provided proper contact details, and warned against unnecessary adjournments.
Key Issues
Whether the CIT(A) erred in passing ex-parte orders without providing sufficient opportunity of being heard to the assessee.
Sections Cited
250, 250(6)
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD & SHRI S.S.VISWANETHRA RAVI
The captioned appeals at the instance of assessee pertaining the assessment years 2013-14, 2014-15, 2016-17 and 2015-16 are directed against the separate orders framed by National Faceless Appeal Centre, Delhi passed u/s.250 of the Income Tax Act, 1961 ( in short ‘the Act’) which inturn are arising out of the respective Assessment Orders.
When the appeals were called for, none appeared on behalf of the assessee despite service of notice of hearing. However, a perusal of the impugned orders indicate that the assessee failed to avail the opportunities granted by the ld.CIT(A) which resulted into passing of the exparte orders by the ld.CIT(A). Ld. Departmental Representative raised no objection if the issues are remitted back to the file of ld.CIT(A) for necessary adjudication.
We have heard the ld. Departmental Representative and perused the record placed before us. In the instant bunch of appeals, we notice that assessee after filing the appeal before the ld.CIT(A) failed to place any documentary evidence and did not plead on merits of the case. One of the common ground raised in Ground No.1 is that the ld.CIT(A) erred in passing the exparte order without providing sufficient opportunity of being heard to the assessee. Considering the facts of the case and in the interest of justice and fair play, we deem it appropriate to provide one more opportunity to the assessee by allowing Ground No.1 and remitting the common issue raised in the instant four appeals to the file of ld.CIT(A) for denovo adjudication as contemplated u/s.250(6) of the Act and decide in accordance with law after providing fair and reasonable opportunity of being heard to the assessee. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required, failing which, the ld.CIT(A) is free to proceed in accordance with law. Assessee is further directed to provide proper email id and phone number to the department for receiving notices of hearing through ITBA portal.
In the result, all the four appeals of the assessee are allowed for statistical purposes.
Order pronounced on this 21st day of March, 2025.