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Facts
The appeal was filed by the assessee against the order of the Ld.CIT(A). The Ld. AR, a final year CA student, was not considered an authorized representative. The assessment and CIT(A) orders were ex-parte.
Held
The Tribunal noted that both the AO's and CIT(A)'s orders were ex-parte. In the interest of justice, the issues of the appeal were restored to the file of the AO for readjudication.
Key Issues
Whether the ex-parte orders passed by the lower authorities should be set aside and the case be restored to the AO for fresh adjudication after granting the assessee an adequate opportunity of being heard.
Sections Cited
288
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Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK
Before: SHRI GEORGE MATHAN
(िनधा�रण वष� / Assessment Year : 2017-2018) Suresh Kumar Pati Vs ITO, Jajpur C/O:- Ashok Sharma Pati, Plot No:- 1654,At:- Basudebapur, P.O:- Jahanpur, Devidwar, Jajpur, 755007 PAN No. : ALWPP 3032 A (अपीलाथ� /Appellant) .. (��यथ� / Respondent) िनधा�रती क� ओर से /Assessee by : None राज�व क� ओर से /Revenue by : Shri Vijay Singh, Sr. D.R. सुनवाई क� तारीख / Date of Hearing : 24/09/2025 घोषणा क� तारीख/Date of Pronouncement : 24/09/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the Ld.CIT(A),National Faceless Appeal Centre(NFAC), Delhi dated 21/12/2023 in Appeal No.CIT(A),Cuttack/10856/2019-20 for the assessment year 2017-18.
At the time of hearing the Ld. AR was asked what his qualification were and he has submitted that he is only a final year student of CA, As he is not entitled into appear as an authorized representative under the provisions of section 288 of the Income Tax Act his submission are not being taken on record and his presence is not being taken on record for this proceedings.
It was submitted by the Ld. Sr. DR that the assessment orders as also the order of the Ld.CIT(A) were exparte orders. It was fairly agreed by the Ld. Sr. DR that he had no objection if the issues of the appeal were restored to the file of the AO, so that the assessee can represents its case properly before the AO.
4. I have considered the submissions of the Ld. Sr. DR and also peruse the orders in the appeal folder before me. I find that the order of the AO as also the order of the Ld.CIT(A) are exparte orders. This being so, in the interest of justice the issues of this appeal are restored to the file of the AO for readjudication after granting the assessee adequate opportunity of being heard.
In the result appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/09/2025.