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Facts
The assessee's appeal was preferred against an ex-parte order passed by the CIT(A) for Assessment Year 2020-21. The assessee claimed they did not receive any notice of hearing as notices were allegedly sent via email which went unnoticed.
Held
The Tribunal held that the interests of justice would be served by giving the assessee an opportunity to present their case before the CIT(A). The impugned order was set aside and the matter was restored for a fresh decision.
Key Issues
Whether the CIT(A) order passed ex-parte without proper notice to the assessee is sustainable.
Sections Cited
AI-generated summary — verify with the full judgment below
Order The present appeal has been preferred by the assessee against the order dated 14-11-2024 passed by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi[hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2020-21.
At the outset, Ld. counsel for the Assessee has submitted that the impugned order of the Ld. Circle(A) is ex-parte of the Assessee. Learned counsel has further submitted that the Assessee-Society did not receive any notice of hearing from the Ld. CIT(A). That the 2 notices have been allegedly sent on email, which did not come to the notice of the employees of the Assessee and hence, the case of the remained unrepresented before the Ld. CIT(A). Learned counsel for the Assessee has, therefore submitted that the Assesssee may be given an opportunity to present its case before the Ld. CIT(A). Learned counsel has further submitted that the Assessee has a fair case on merits.
Ld. D.R., however, has relied upon the impugned order of the Ld. CIT(A).
In my view, the interests of justice would be well served if the assessee be given an opportunity to present the case before the Ld. CIT(A). The impugned order of the Ld. CIT(A) is accordingly set aside and the matter is restored to the file of the Ld. CIT(A) with the directions to deide the case in accordance with the law. Needless to say that the Ld. CIT(A) will give proper and adequate opportunity to the Assessee to present his case and thereafter, decide the appeal by way of speaking order. It has also directed that the Assessee will be vigilant in noting emails sent by the Ld. CIT(A) and will promptly appear and furnish relevant documents as and when called for by the Ld. CIT(A).
With the above observations, the appeal of the Assessee is treated as allowed for statistical purposes.