Loading judgment…
Facts
The assessee's appeals were against ex-parte assessments framed under sections 147 read with 144 of the Income Tax Act, for assessment years 2013-14 to 2020-21. The CIT(A) had dismissed the appeals due to the assessee's consistent non-appearance before the Assessing Officer and subsequently before the CIT(A) himself.
Held
The Tribunal, in adherence to the principle of natural justice, decided to grant the assessee another opportunity. It restored all appeals to the file of the Assessing Officer (AO) with a direction to decide them afresh on merit after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the assessee should be granted another opportunity of hearing when assessments and appeals were decided ex-parte due to non-appearance.
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.