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Facts
The assessee appealed against the CIT(A)'s order, which had dismissed appeals ex-parte for non-furnishing of information, following an assessment framed ex-parte by the AO under Section 144 read with Section 147 due to the assessee's consistent non-appearance. The assessee also failed to appear before the Tribunal.
Held
Applying principles of natural justice and noting that the cases were decided ex-parte by the AO, the Tribunal restored the appeals to the Assessing Officer. The AO was directed to decide the matters on merit after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether assessment orders and appeals dismissed ex-parte due to assessee's non-appearance should be remitted to the lower authority for a fresh decision on merits after affording an opportunity of hearing.
Sections Cited
Section 147, Section 144
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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Patna-3 (hereinafter referred to as the “Ld. CIT(A)”] dated 27.05.2024 for the AY 2013-14.
At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend these appeals nor any adjournment application was moved by the assessee. Therefore, these appeals are heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before any of the authorities below and stated that these appeals may be restored to the file of the ld. CIT (A).
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 12.03.2025.