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Facts
The assessee's appeal before the CIT(A) was dismissed ex parte for non-prosecution. The assessee sought condonation for the delay, stating the non-appearance was due to bona fide reasons beyond their control.
Held
The Tribunal condoned the delay and restored the matter to the CIT(A) for fresh adjudication de novo, emphasizing the interest of natural justice and fair play.
Key Issues
Whether the assessee deserves a fresh opportunity for hearing before the CIT(A) after ex parte dismissal for non-prosecution.
Sections Cited
143(3)
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सुनवाई की तारीख/Date of Hearing : 19/05/2025 उदघोषणा की तारीख/Date of Pronouncement : 27/05/2025 आदेश/Order PER LALIET KUMAR, J.M:
This appeal has been filed by the Assessee against the order of the Ld. CIT(A), Hisar dt. 29/07/2020 pertaining to Assessment Year 2016-17, whereby the appeal of the assessee was dismissed ex parte for non-prosecution.
At the outset the Registry has pointed out that the appeal of the assessee is barred by limitation by 760 days.
After considering the condonation application filed by the assessee in the above appeal, we condone the delay for which sufficient cause is shown, and admit the appeal for adjudication.
The brief facts of the case are that the assessment was completed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 determining total income at Rs. 32,49,180/-.
Aggrieved, the assessee preferred an appeal before the Ld. CIT(A), Hisar. As recorded in the impugned order, the Ld. CIT(A) issued multiple notices for hearing on various dates, but none appeared on behalf of the assessee. Consequently, the appeal was dismissed ex parte for want of prosecution, without adjudicating the matter on merits.
Against the order of the Ld. CIT(A), the assessee is in appeal before us.
2 7. During the course of hearing before us, the learned counsel for the assessee submitted that the non-appearance before the Ld. CIT(A) was neither intentional nor deliberate but due to bona fide reasons beyond the control of the assessee. It was submitted that the assessee is willing to cooperate in the appellate proceedings and undertake to comply with the directions of the CIT(A) if a fresh opportunity is granted.
The Ld. DR did not seriously object to the request of the assessee for one more opportunity of hearing before the Ld. CIT(A).
We have heard the rival contentions and perused the records. On careful consideration of the facts, we are of the view that the assessee was denied proper opportunity of being heard. In the interest of natural justice and fair play, we deem it fit to restore the matter back to the file of the Ld. CIT(A) for adjudication de novo, after affording adequate opportunity to the assessee to present his case. 9.1 We make it clear that the assessee shall cooperate with the appellate proceedings and shall not seek unnecessary adjournments. The Ld. CIT(A) is directed to decide the appeal on merits after considering the submissions and evidence as may be filed by the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.