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Facts
The assessee's appeal was dismissed by the CIT(A) for non-compliance and lack of evidence. The assessee's counsel argued that the CIT(A) dismissed the appeal without adequate opportunity for hearing. The assessment was completed under section 147 r.w.s 144 of the Act.
Held
The Tribunal, finding that the principle of natural justice was not met, set aside the CIT(A)'s order. The matter was remitted back to the Assessing Officer to provide the assessee with another opportunity of being heard. The assessee was cautioned to cooperate with the proceedings.
Key Issues
Whether the CIT(A) correctly dismissed the appeal without affording adequate opportunity of hearing to the assessee.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: SHRI DUVVURU RL REDDY(KZ) RL REDDY(KZ)
Assessment Year : 2015-16 M/s. Classic Logistics, infront of M/s. Classic Logistics, infront of Vs. ITO, ITO, Keonjhar Keonjhar Ward, Ward, Tarini Talkies, Joda, Keonjhar Tarini Talkies, Joda, Keonjhar Jagannathpur, Keonjhar Jagannathpur, Keonjhar PAN/GIR No. AAGFC 2168 R AAGFC 2168 R (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri Niranjan Swain, AR AR Revenue by : Shri S.C.Mohanty, Sr. DR Date of Hearing : 30 /06/202 /2025 Date of Pronouncement : 30/06/202 /2025 O R D E R The present appeal is directed at the instance of assessee against The present appeal is directed at the instance of assessee against The present appeal is directed at the instance of assessee against the order of ld. the order of ld. CITG(A), NFAC, Delhi dated 24.1.202 .1.2025 in Appeal No.NFAC/2014-15/10145520 15/10145520, passed for Assessment Year. 201 2015-16.
At the time of hearing, ld. Counsel for the assessee stated that the ld At the time of hearing, ld. Counsel for the assessee stated that the ld At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has dismissed the appeal without giving adequate opportunity of CIT(A) has dismissed the appeal without giving adequate opportunity of CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. He prayed before the Bench that the impugned hearing to the assessee. He prayed before the Bench that the impugned hearing to the assessee. He prayed before the Bench that the impugned order be set aside and remitted back to th order be set aside and remitted back to the file of ld. AO for deciding it e file of ld. AO for deciding it afresh as the assessment has been passed u/s. afresh as the assessment has been passed u/s.147 r.w.s 144 of the Act. 144 of the Act.
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On the other hand, ld Sr DR supported the orders of the lower authorities.
I have heard the rival contentions and perused the material available on record. A perusal of the impugned clearly shows that the ld CIT(A) has dismissed the appeal of the assesee as no documentary evidence in support of the claim was furnished to the assessee. Even no written submission was filed. 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. Even otherwise, the assessment has been completed by the AO u/s. 147 r.w.s 144 of the Act for non-compliance of notices issued by the AO. Before me, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the ld AO. 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 the AO 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 AO, failing which the ld AO 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
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In the result, appeal of the assessee stands allowed for statistical purposes.
Order dictated and pronounced in the open court on 30/06/2025.