INDRA DEVI,MUZAFFARPUR vs. AC DCIT, MUZAFFARPUR
Facts
The assessee filed appeals against the order of the Ld. CIT(A) for AYs 2013-14 to 2020-21. The assessments were originally framed ex-parte by the AO under Section 147 read with Section 144 due to the assessee's non-appearance. Subsequently, the Ld. CIT(A) also dismissed the appeals ex-parte for lack of representation and requisite information, and the assessee further failed to appear before the Tribunal.
Held
Despite the repeated non-appearance of the assessee before all lower authorities and the Tribunal, the Tribunal held that, in consonance with the principles of natural justice, the assessee deserved one more opportunity of hearing. Consequently, the appeals were restored to the file of the Assessing Officer (AO) with a direction to decide them on merit after affording a reasonable opportunity of hearing to the assessee.
Key Issues
Whether appeals dismissed ex-parte by lower authorities for non-appearance should be restored for a fresh hearing on merits under the principles of natural justice.
Sections Cited
Section 147, Section 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
PER BENCH:
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.
Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 12.03.2025 Sudip Sarkar, Sr.PS
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna