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Facts
The assessee filed an appeal against an ex parte order passed by the NFAC. The assessee's representative submitted that adjournments were sought, but no effective opportunity was granted to present their case or evidence.
Held
The tribunal found that the assessee was not granted a proper and effective opportunity to be heard. Therefore, the tribunal set aside the impugned order and remitted the matter back to the Ld.CIT(A) for fresh adjudication.
Key Issues
Whether the assessee was provided with a proper opportunity of being heard before the ex parte order was passed by the Ld.CIT(A)?
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SMT. BEENA PILLAI
The present appeal filed by the assessee arises out of the order dated 25/07/2025 passed by the NFAC, Delhi [hereinafter the “Ld.CIT(A)”] for A.Y. 2020-21.
At the outset, we find that, the Ld.CIT(A) passed the impugned order ex parte on the ground that, despite issuance of notices, the assessee did not appear. The Ld.AR has submitted before us that adjournments were sought in response to the notices issued; however, no further effective opportunity was granted to present his case and place the relevant evidence on record.
Considering the facts and circumstances of the case and in the interest of natural justice, we deem it appropriate to set aside the impugned order and remit the matter to the file of the Ld.CIT(A) for fresh adjudication. The Ld.CIT(A) is directed to pass a reasoned
and speaking order in accordance with law, after duly considering the evidence furnished by the assessee. Needless to say, the Ld.CIT(A) shall grant the assessee proper and effective opportunity of being heard and the assessee is also directed to cooperate in the appellate proceedings.