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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre. The assessee neither appeared before the lower authorities nor the Tribunal, despite opportunities provided. This conduct was considered against the principles of natural justice.
Held
The Tribunal, in the interest of justice, granted one more opportunity to the assessee. The issue was restored to the Assessing Officer subject to the assessee paying a cost of Rs. 50,000/- to the Legal Aid Services, High Court Patna, within sixty days.
Key Issues
Whether the appeal should be restored to the file of the AO subject to cost, given the assessee's non-appearance before the lower authorities and the Tribunal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
(Assessment Year: 2017-18) Shri Raju Kumar Singh ITO, Ward 1(2) Vill-Baradaud, paroo, Muzaffarpur-842001 Muzaffarpur-843112, Vs. Bihar Bihar (Respondent) (Appellant) PAN NO. AMWPS7086C Assessee by : Shri Arun Kr. Sharma, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 24.06.2025 Date of pronouncement: 25.06.2025 O R D E R PER GEORGE MATHAN, JM:
This is an appeal filed by the assessee against the order of National Faceless Appeal Centre, Delhi [hereinafter referred as the learned CIT (A)] in appeal no. ITBA/NFAC/S/250/2023- 24/1059803239(1) dated 17.01.2024 for A.Y. 2017-18.
Shri Arun Kr. Sharma represented both on behalf of the assessee and Shri Ashwani Kr. Singal represented on behalf of the Revenue.
A perusal of the impugned order passed by the ld. lower authorities, shows that the assessee has neither appeared before the ld. CIT (A) nor before the ld. AO. He has not appeared before the Tribunal also. Since, the assessee despite providing sufficient opportunities of hearing before both the lower authorities, did not present himself in the proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view, however, that in the interest of justice, the assessee should be granted one more opportunity. This
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 25.06.2025.