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Facts
The assessee did not appear before the Assessing Officer, the CIT(Appeals), or the Tribunal. The Departmental Representative argued that the assessee did not participate in the assessment proceedings and failed to provide submissions or evidence to the CIT(Appeals) despite opportunities. Similar non-appearance was noted at the Tribunal hearing.
Held
The Tribunal held that the assessee's non-appearance and failure to participate in the proceedings hindered the principle of natural justice. Therefore, the order of the CIT(Appeals) was set aside, and the matter was remitted back to the CIT(Appeals) to provide the assessee one more opportunity to be heard.
Key Issues
Whether the principle of natural justice was violated due to the assessee's non-appearance, and if the matter should be remanded for a fresh hearing.
Sections Cited
143(3), 147
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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2011-2012 Smt. Snehlata Devi,……………..……..……Appellant (Legal Heir Ramnaresh Prasad), W/o. Sri Ramnaresh Prasad, Gate No., 97, Bansh Kothi, Digha Ghat, Patna-800011, Bihar [PAN:DEAPD9673B] -Vs.- Income Tax Officer,…………………………...Respondent Ward-6(5), Patna, 3rd Floor, Lok Nayak Bhawan, Fraser Road, Patna-800001, Bihar Appearances by: N o n e, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: December 02, 2024 Date of pronouncing the order: January 31, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 11th August , 2022 passed for Assessment Year 2011-12.
(A.Y. 2011-2012) Smt. Snehlata Devi (Ram Naresh Prasad-Legal Heir) 2. None appeared on behalf of the assessee at the time of hearing. At the outset, ld. D.R. brought to my notice that the assessee did not participate during the assessment proceedings. Therefore, the ld. Assessing Officer passed the assessment order under section 143(3) read with section 147 of the Act. Thereafter the assessee preferred an appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) has given many opportunities to the assessee and the assessee neither filed written submission nor any evidence before the ld. CIT(Appeals). He further submitted that before the ITAT, inspite of service of notice, the assessee did not turn up to substantiate his case before the Tribunal. Therefore, he pleaded to uphold the orders passed by the revenue authorities.
I have heard the ld. D.R. and perused the material available on record. It is an admitted fact that the assessee neither appeared before the ld. Assessing Officer nor before the ld. CIT(Appeals). The assessee did not appear before the Tribunal. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
(A.Y. 2011-2012) Smt. Snehlata Devi (Ram Naresh Prasad-Legal Heir) 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 31/01/2025.