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Facts
The assessee's appeal was dismissed ex-parte by the CIT(A) for not complying with notices during the first appellate proceedings. The assessee did not appear for the hearing before the ITAT, nor filed an adjournment application.
Held
The Tribunal found that while the ex-parte dismissal was justified, to meet the ends of justice, the assessee should be given one opportunity to present their case before the CIT(A). The order of the CIT(A) was set aside, and the matter was remitted for fresh adjudication on merits.
Key Issues
Whether the ex-parte order passed by the CIT(A) for non-compliance was justified, and if not, whether the assessee should be granted another opportunity to present their case.
Sections Cited
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 29/01/2025 Date of Order – 30/01/2025
O R D E R PER V. DURGA RAO, J.M.
The present appeal has been filed by the assessee challenging the impugned order dated 18/09/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017-18.
Before us, when the case was called for hearing, none appeared on behalf of the assessee. There is no adjournment application either. While going through the material available on record, we find that the assessee, during the first appellate proceedings, did not comply to the notices issued by the learned CIT(A) and the impugned order was passed ex-parte dismissing
2 Medical College And Hospital Employees Credit Co–operative Society ITA no.271/Nag./2024 the assessee’s appeal without adjudicating the issues raised by the assessee on merits. The learned Departmental Representative supported the order of the authorities below and submitted that the impugned order be upheld. Although, we are in agreement that the learned CIT(A) was justified in dismissing the assessee’s appeal by passing ex-parte order, however, to meet the ends of justice and keeping in view the overall facts and circumstances of the case, we are of the opinion that one opportunity should be given to the assessee to substantiate the case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal 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 30/01/2025