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Facts
The appeal was preferred by the assessee against the order of the CIT(A). Neither the assessee nor their representative appeared for the hearing. The Departmental Representative also did not make effective arguments.
Held
In the interest of justice and natural justice, the matter is remitted back to the Assessing Officer for denovo adjudication. The assessee is to be provided a reasonable opportunity of being heard.
Key Issues
Whether the appeal can be decided in the absence of the assessee and any arguments from the representative.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 07/01/2025 Date of Order – 10/02/2025
O R D E R PER V. DURGA RAO, J.M.
The aforesaid appeal preferred by the assessee is emanating from the impugned order dated 08/03/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2013–14.
When the case was called for hearing nether the assessee nor any authorised representative appeared before us to assist the Bench in disposing off the appeal filed by the assessee. The learned Departmental Representative did not make any effective argument in support of the orders passed by the authorities below. In the absence of any arguments on behalf of the assessee
2 Amar Mohankumar Jhunjhunwala ITA no.348/Nag./2024 and without any written submission, this Bench is of the opinion that in the interest of justice and following the principles of natural justice, the entire matter is remitted back to the file of the Assessing Officer for denovo adjudication after providing reasonable opportunity of being heard to the assessee. Thus, all the grounds raised by the assessee are allowed for statistical purposes.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 10/02/2025