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Facts
The assessee appealed an order from the National Faceless Appeal Centre (CIT(A)) for AY 2017-18. The assessee's counsel contended that the CIT(A)'s order was passed without providing sufficient opportunity, violating principles of natural justice, a claim to which the Departmental Representative did not object.
Held
The Tribunal found that the CIT(A) had dismissed the appeal without considering its merits. Therefore, the Tribunal restored the matter to the file of the CIT(A) for fresh adjudication on merits, directing that the assessee be given a reasonable opportunity to present their case. The appeal was allowed for statistical purposes.
Key Issues
Whether the CIT(A)'s order, passed without affording sufficient opportunity to the assessee, violated natural justice, warranting restoration of the appeal for fresh adjudication on merits.
Sections Cited
250
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Income Tax Appellate Tribunal, “SMC” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP
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 19.12.2024 for the AY 2017-18.
Shri Anup Kumar appeared on behalf of the assessee and Shri Ashwani Kr. Singal, JCIT appeared on behalf of the revenue.
The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside.
On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order passed by NFAC was dismissed without looking into the merits of the
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 04.06.2025