Loading judgment…
Facts
The assessee preferred appeals against the order of the Commissioner of Income-tax (Appeals). Neither the assessee nor their Authorized Representative appeared before the Bench for hearing, nor was any adjournment application filed. The appeals were heard ex-parte with the assistance of the DR.
Held
The Tribunal noted that the assessee had not appeared before any of the lower authorities. However, in the interest of natural justice and for the ends of justice, the assessee was granted one more opportunity. The appeals were restored to the file of the Assessing Officer for a decision on merit after affording a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the assessee is entitled to an opportunity of hearing before the Assessing Officer after having failed to appear before the lower authorities.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
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.