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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
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.