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Facts
The assessee's appeal for Assessment Year 2015-16 was dismissed by the CIT(A) because the assessee failed to submit requested details and clarifications in response to notices issued under Section 250. This non-compliance also extended to proceedings before the Assessing Officer.
Held
The Tribunal remanded the matter back to the Assessing Officer, allowing the assessee an opportunity to submit the required details and explanations. The Tribunal held that allowing the AO to examine these submissions would not prejudice the revenue and would facilitate a decision on the merits as per the provisions of the Act, contingent on the assessee's prompt compliance without unnecessary adjournments.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal due to non-compliance without granting further opportunity to the assessee, and if the matter should be remanded to the Assessing Officer for a decision on merits.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
Date of hearing : 19.02.2025 Date of pronouncement : 20.02.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:
This appeal is filed by the Assessee as against the appellate order dated 31.07.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2015-16. Page No 2
On going through the record, we find that the notices u/s.250 were issued on 02.07.2024, 15.07.2024 & 24.07.2024 requesting the assessee to submit certain details/clarification/ explanation. However, in pursuance to the same the assessee failed to submit any reply and the appeal of the assessee was dismissed by the Ld.CIT(A). Before us the Ld. Counsel for the assessee submitted that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. We also find that the assessee has not even complied before the Assessing Officer. Having gone through the fact, we hold that the no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee. Hence, the matter is remanded to the Assessing Officer after examine the details/submission and take decision as per the provision of the Act. The assessee shall comply with the notices issued by the authorities without seeking unnecessary adjournments.