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Facts
The assessee's appeal was dismissed by the CIT(A) without providing an adequate opportunity for a hearing, allegedly due to non-representation. The assessment was made under Section 144 of the Act. The assessee's counsel argued that the appeal should be set aside and remitted back to the CIT(A) for a fresh decision.
Held
The Tribunal noted that the CIT(A) had confirmed the addition due to non-response from the assessee. However, considering the principle of natural justice, the Tribunal set aside the CIT(A)'s order and remitted the matter back for a fresh hearing, with a caution to the assessee to cooperate.
Key Issues
Whether the CIT(A) correctly dismissed the appeal without granting adequate opportunity of hearing to the assessee.
Sections Cited
144
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: DUVVURU RL REDDY(KZ) RL REDDY(KZ) RAJESH KUMAR
Rabindra Garadia Vs. ITO, Rayagada At: tandipur, po-Antamada Antamada, J K Pur, Rayagada, 765107 Pur, Rayagada, 765107 PAN/GIR No. BLVPG 0129 H BLVPG 0129 H (Appellant) ) .. ( Respondent Respondent) Assessee by : Shri Trinath Rao, CA Revenue by venue by : Shri Prateek Kr. Mishra, Sr DR Date of Hearing : Date of Hearing : 03/07/2025 Date of Pronouncement : 03/07/2025 Date of Pronouncement : O R D E R Per Bench The present appeal is directed at the instance of assessee against the order of ld. The present appeal is directed at the instance of assessee against the order of ld. The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Centre (NAFC), New Delhi NFAC), Delhi dated 26/03/2025 26/03/2025 in Appeal No. NFAC/2016-177/10028 177/10028655 passed for Assessment Year 2017-18.
At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has At the time of hearing, ld. Counsel for the assessee stated that the ld CIT( At the time of hearing, ld. Counsel for the assessee stated that the ld CIT( dismissed the appeal without giving adequate opportunity of hearing to the assessee. He dismissed the appeal without giving adequate opportunity of hearing to the assessee. dismissed the appeal without giving adequate opportunity of hearing to the assessee. also submitted that in this case, the assessment has been made u/s,.144 of the Act due to also submitted that in this case, the assessment has been made u/s,.144 of the Act due to also submitted that in this case, the assessment has been made u/s,.144 of the Act due to P a g e 1 | 3 non-representation of the assessee. He prayed before the Bench that the impugned order be set aside and remitted back to the file of ld. CIT(Appeals) for deciding it afresh.
On the other hand, ld Sr DR supported the orders of the lower authorities.
We have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld CIT(A) confirmed the addition made by the AO. Before us, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the Assessing Officer. Considering the facts and circumstances of the case, we are 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 the ld CIT(A) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the CIT(A) failing which the ld CIT(A) 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.
7.. In the result, appeal of the assessee stands allowed for statistical purposes.
Order dictated and pronounced in the open court on 03/07/2025. Sd/- sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) ACCOUNTANT MEMBER VICE PRESIDENT
P a g e 2 | 3 Cuttack: Dated 03/07/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : 1. The Appellant : Rabindra Garadia At: tandipur, po-Antamada, J K Pur, Rayagada, 765107