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Facts
The assessee's appeal is against an ex-parte order from the Ld. CIT(A). The assessee, despite being given opportunities, did not appear before the lower authorities. The assessee requested one more opportunity to represent its case.
Held
The Tribunal, considering the interest of justice and the principles of natural justice, decided to grant the assessee one more opportunity. The issue is restored to the Assessing Officer for a fresh adjudication.
Key Issues
Whether the assessee should be granted another opportunity to present its case before the Assessing Officer.
Sections Cited
250, 25
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Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024- 25/1070283051(1) dated 12.11.2024 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21.
Shri P. R. Mohanty, Advocate represented on behalf of the assessee and Shri S. C. Mohanty, Sr. DR appeared on behalf of the revenue.
The Ld. AR of the assessee submitted before us that both the orders of the lower authorities are ex parte though the authorities below have provided opportunities to the assessee. The Ld. AR of the assessee prayed before the Bench to grant the assessee one more opportunity to represent its case before the Assessing Officer. On the other hand, Ld. Sr. DR objected this prayer of the assessee.
We have heard rival submissions. Since the assessee despite being provided with sufficient opportunities of hearing before the lower authorities did not present itself in the assessment proceeding as well as appellate 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 be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld. Assessing Officer for adjudication afresh after granting reasonable opportunity of being heard. The assessee is also directed to appear before the Assessing Officer diligently without taking any adjournment.
In the result, the appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court.