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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2016-17. The assessee had not appeared before the AO and CIT(A) despite sufficient opportunities.
Held
The Tribunal noted that the assessee did not appear before the lower authorities, which is against natural justice. However, in the interest of justice, the assessee was granted one more opportunity.
Key Issues
Whether the assessee should be granted another opportunity to appear before the authorities when they failed to appear earlier.
Sections Cited
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Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
O R D E R PER PENCH:
This is an appeal filed by the assessee against the order of the ld. CIT (A), National Faceless Appeal Centre, Delhi in appeal no. ITBA/NFAC/S/250/2024-25/1074972061(1) dated 25.03.2025 for A.Y. 2016-17.
Shri JM Pattnaik represented on behalf of the assessee and Shri Nishanth Rao B represented on behalf of the Revenue.
A perusal of the impugned order passed by the ld. lower authorities, shows that the assessee has neither appeared before the ld. CIT (A) nor before the ld. AO. Since, the assessee despite providing sufficient opportunities of hearing before both the lower authorities, did not present himself in the proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view, however, that in the interest of justice, the assessee should
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open court on 17.07.2025.