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Facts
The assessee preferred appeals against the order of the Ld. 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 Ld. CIT(A) also dismissed the appeals ex-parte due to the assessee's non-appearance and failure to provide requisite information. The assessee also did not appear before the Tribunal.
Held
Despite the assessee's consistent non-appearance, the Tribunal, in adherence to principles of natural justice, decided to grant one more opportunity. The Tribunal restored the appeals to the file of the Assessing Officer (AO) to be decided on merit after affording the assessee a reasonable opportunity of hearing, instead of sending them back to the CIT(A).
Key Issues
Whether the appeals of an assessee, who failed to appear before lower authorities and the Tribunal, should be restored to the file of the AO for a fresh decision on merit, providing a final opportunity for hearing.
Sections Cited
Section 147, Section 144
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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.