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Facts
The assessee's appeal was dismissed by the CIT(A) for non-filing of details. However, the assessee contended that their adjournment application was not considered, leading to a dismissal in limine without a proper hearing.
Held
The Tribunal quashed the CIT(A)'s order, emphasizing the need for natural justice. It remitted the matter back to the CIT(A) to provide the assessee a fresh opportunity of being heard and to consider all evidence, with a directive to pass a reasoned order.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeal in limine without considering their adjournment request and providing a fair opportunity of hearing.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, DELHI
Before: MS. MADHUMITA ROY
None appeared at the time of hearing of the matter on behalf of the assessee. However, it appears from the order impugned that the assessee’s appeal was dismissed by CIT(A) NFAC, Delhi, on 14.11.2023 as the assessee not filed details in regard to the issue involved in the matter. On the contrary, it is the case of the assessee that adjournment application made by the assessee has
Having regard to this particular aspect of the matter, in my considered opinion the assessee be given a further opportunity of being heard by the Ld. CIT(A) in order to prevent miscarriage of justice. Hence, the impugned order is quashed. The issue is remitted to the file of the Ld. CIT(A) for his consideration afresh. The Ld. CIT(A) is further directed to pass a reasoned order upon granting opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. However, it is also made clear that in the event the assessee does not cooperate with the said authority, he would be at liberty to pass orders in accordance with law.
Assessee’s appeal is, thus, allowed.
Order pronounced in the open court on 14.11.2024