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Facts
The assessee's appeal against an assessment order for AY 2014-15, which added non-genuine commodity transaction losses, was dismissed by the CIT(A) due to the assessee's repeated non-compliance during both assessment and appellate proceedings.
Held
The Income Tax Appellate Tribunal, considering the principles of natural justice and with the Revenue's concurrence, set aside the CIT(A)'s order and remanded the appeal back to the CIT(A) for fresh disposal after providing the assessee a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal solely due to non-compliance, without sufficiently adhering to the principles of natural justice by providing adequate opportunity of being heard.
Sections Cited
250, 147, 144
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1545/JP/2024
Result
In the given situation, concerned about compliance with the principles of natural justice, including the one of being heard, in the interest of justice, we dispose of this the files of Learned CIT(A), NFAC, for disposal afresh in accordance with law, while providing reasonable opportunity of being heard. The appellant shall participate in the proceedings there without fail.
Order pronounced in open court on 25th of February, 2025.
Sd/- Sd/- ¼xxu xks;y ½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 25/02/2025 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Lalit Kumar Agarwal, Kota izR;FkhZ@ The Respondent- ITO, Ward-2 (2), Kota 2. vk;dj vk;qDr@ The ld CIT 3. 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 1545/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत