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Facts
The assessee did not participate in the assessment proceedings, leading the Assessing Officer to pass an order under section 143(3). The assessee also failed to appear or file submissions before the CIT(Appeals) and did not appear before the ITAT despite notice.
Held
The Tribunal, considering the principle of natural justice, set aside the order of the CIT(Appeals) and remitted the matter back to the CIT(Appeals) to provide the assessee with another opportunity to be heard.
Key Issues
Whether the assessee was denied natural justice due to non-participation in proceedings.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
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 22nd March, 2023 passed for Assessment Year 2016-17.
(A.Y. 2016-2017) Sanjeev Kumar 2. 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) of the Act assessing the total income at Rs.24,39,360/-. 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.
Order pronounced in the open Court on 31/01/2025.