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Facts
The assessee filed appeals against the order of the CIT(A) for Assessment Years 2013-14 to 2020-21. The assessment was framed ex-parte by the AO under section 147 read with section 144, and the CIT(A) dismissed the appeals for lack of representation. Neither the assessee nor their AR appeared before the Tribunal or the lower authorities.
Held
Considering the principles of natural justice and to provide a fair opportunity, the Tribunal decided to restore the appeals to the file of the Assessing Officer. The AO is directed to decide the matters on merit after affording the assessee a reasonable opportunity of hearing.
Key Issues
Whether appeals dismissed ex-parte by the lower authorities should be restored to the file of the Assessing Officer to provide the assessee a fresh opportunity of hearing.
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.