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Facts
The assessee appealed against the CIT(A)'s order for AY 2017-18, where the assessment was framed under sections 147 and 144 due to non-appearance before the AO. The CIT(A) subsequently dismissed the appeal for want of representation and requisite information, and the assessee also failed to appear before the Tribunal.
Held
The Tribunal, applying principles of natural justice, decided to remit the matter back to the CIT(A) to provide the assessee one more opportunity of being heard. The assessee was cautioned to cooperate, failing which the CIT(A) is at liberty to pass appropriate orders based on available records.
Key Issues
Whether, despite repeated non-appearance by the assessee before tax authorities and the Tribunal, the case should be remitted back to the CIT(A) for a fresh opportunity of hearing based on natural justice.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
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 31.01.2025 for the AY 2017-18.
At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor any adjournment application was moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before both the lower authorities and stated that this appeal may be restored to the file of the ld. CIT (A).
After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, I observed that in this case the assessment was framed u/s 147 read with section 144 of the Act when the assessee failed to appear on the dates fixed for hearing by
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 04.06.2025