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Facts
The assessee's appeal is against an order passed by the CIT(A) which arose from an assessment order. The assessee was unable to appear for hearings before the First Appellate Authority.
Held
The Tribunal held that to provide the assessee an opportunity to represent their case and prevent miscarriage of justice, the matter should be remitted back to the First Appellate Authority for a fresh decision.
Key Issues
Whether the matter should be remanded back to the First Appellate Authority to provide the assessee with an opportunity to be heard.
Sections Cited
147, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: Ms. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH
O R D E R
PER Ms. MADHUMITA ROY, JM:
The instant appeal, preferred by the assessee, is directed against the order dated 06.02.2025 [Appeal No. NFAC/2017-18/10242934 D.R. No. 412/127], passed by the Commissioner of Income Tax (Appeals)-29, New Delhi, arising out of the Assessment Order dated 24.03.2023 passed by the Assessment Unit, Income Tax Department in proceedings under Section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year 2018-19.
Having heard the Learned Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, particularly the order passed by the Learned First Appellate Authority, impugned before us, being ex
parte one as the assessee for some reason or the other could not appear despite issuance of notices for hearing, in order to afford an opportunity to the assessee to represent its case effectively and to prevent the miscarriage of justice, we deem it fit and proper to remit the matter back to the file of the Learned First Appellate Authority for decision afresh with a direction to adjudicate the matter within ten months from the date of passing of this order upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.
In the result, assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 08.01.2026.