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Facts
The assessee filed an appeal against the ex-parte order passed by the CIT(A) which had dismissed the appeal ex-parte. The assessee claimed to be prevented by circumstances beyond their control from complying with the CIT(A)'s notice. The original assessment order was also ex-parte.
Held
The Tribunal found that the interests of justice would be served by restoring the matter to the CIT(A) for a fresh decision. The assessee is to furnish required details and documents, and the CIT(A) may call for a remand report if necessary.
Key Issues
Whether the appeal should be restored to the CIT(A) for fresh adjudication due to ex-parte orders and circumstances beyond the assessee's control.
Sections Cited
147
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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Shri Sanjay Garg
आदेश/ORDER
The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)’] dated 18.04.2024 arising from the order passed u/s. 147 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2013-14.
No-one has put any appearance on behalf of the assessee despite notice.
Adjournment application has been filed on behalf of the ld. D.R. stating that she was not well. Identical type of application has been filed in all the cases fixed for today. It will not be appropriate to adjourn all the matters since there is not any complicated issue involved in this appeal hence, the matter is being adjudicated after going through the records.
4 A perusal of the grounds of appeal would reveal that the assessee in this appeal is aggrieved by the action of the Ld. CIT(A) in dismissing the appeal ex-prate of the assessee. It has been pleaded that the assessee was prevented by circumstances beyond his control for not complying the notice issued by the CIT(A). A perusal of the assessment order also reveals that the same is also an ex-parte order passed by the Assessing Officer. In my view, in this case, interests of justice will be served, if, the matter is restored to the file of CIT(A) for decision afresh. The assessee will furnish the required details and documents before the ld. CIT(A). If the ld. CIT(A) so deem fit, he may call upon the remand report from the Assessing Officer, if so required, in this case and then decide the appeal on merits. 2