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Facts
The assessee filed appeals against the Ld. CIT(A)'s orders for Assessment Years 2013-14 to 2020-21. The assessments were initially framed ex-parte by the AO under sections 147 and 144 due to the assessee's non-appearance. Subsequently, the CIT(A) also dismissed the appeals ex-parte for lack of representation and information, and the assessee failed to appear before the Tribunal as well.
Held
The Tribunal, in adherence to the principle of natural justice, decided to restore all appeals to the file of the Assessing Officer (AO). The AO is directed to decide the matters on merit after providing the assessee with a fresh and reasonable opportunity of hearing.
Key Issues
Non-appearance of the assessee before lower authorities leading to ex-parte assessment and appeal orders, and the appropriate level (AO or CIT(A)) to which the appeals should be restored for a fresh decision on merits.
Sections Cited
Section 147, Section 144
AI-generated summary — verify with the full judgment below
IN THE INCOME TAX APPELLATE TRIBUNAL 'PATNA ' BENCH , PATNA
BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM
ITA Nos. 488 to 495/PAT/2024 (Assessment Years:2013-14 to 2020-21)
AC/DC, CC, Muzaffarpur
Indra Devi
IT office ,
Najirpur, Ahiyapur, Muzaffarpur, Bihar-842001 Vs.
Chanderlok Building, Buzzaffarpur-842001
Bihar
(Appellant) (Respondent)
PAN No. BDHPD1090A
Assessee by : None
Revenue by : Shri Rinku Singh, DR
Date of hear ing: 04 .03 .2025 Date of pronouncement : 12.03.2025
O R D E R
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).
- 03. After hearing the ld. DR and perusing the materials available on record available before us with the assistance of the ld. DR, we observed that in this case the assessment was framed u/s 147 read with section 144 of the Act when the assessee failed to appear on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeals for want of requisite information/ documents. Though, the assessee did not appear before any of the authorities below but in consonance of the principle of natural justice and to meet the ends of justice, we are of the view that the assessee deserved to be given one more opportunity of hearing before either of the authorities below. The ld. CIT DR prayed that these appeals may be restored to the file of the ld. CIT (A) with a direction to be heard on merit and to be disposed off accordingly. However, we are of the view that since these cases were decided ex-parte before the ld. AO and there was no representation at all, therefore, it would reasonable and fair if these appeals restored to the file of the ld. Assessing Officer. Accordingly, we restore these appeals to the file of the ld. AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. - 04. 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
Copy of the Order forwarded to :
- 1. The Appellant - 2. The Respondent - 3. CIT - 4. DR, ITAT, - 5. Guard file.
BY ORDER,
True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna