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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre, Delhi, for AY 2017-18. The counsel for the assessee contended that both the assessment proceedings and the appeal before the CIT(A) were passed ex-parte. They requested the matter be restored to the AO for a fresh decision, allowing the submission of complete details and evidence, which the DR did not oppose.
Held
The Tribunal determined that granting the assessee another opportunity to present its case before the Assessing Officer would serve the ends of justice. Consequently, the appeal was set aside and remanded to the AO with a direction to decide the matter afresh after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether ex-parte assessment and appellate orders should be set aside and the case remanded to the AO to allow the assessee to present its arguments and evidence for a fresh decision.
Sections Cited
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 09.12.2024 for the AY 2017-18.
At the outset, the ld. Counsel for the assessee submitted that the order was passed ex-parte in the assessment proceedings as well as before the learned CIT (A). The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO so that the complete details/ evidences could be filed and issue be decided on merit afresh.
2.1. The ld. DR on the other hand did not oppose the counsel of the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.