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Facts
The assessee filed an appeal against the CIT(A)'s order dated 19.07.2023, which stemmed from an assessment order passed ex-parte by the ITO under sections 144/147 of the Income Tax Act for Assessment Year 2016-17. The assessee failed to appear before both the Assessing Officer and the CIT(A), resulting in decisions not made on merits.
Held
To ensure that justice is served and to prevent a miscarriage of justice, the Tribunal decided to remand the case back to the Assessing Officer. This allows the assessee a fresh opportunity to be heard and present evidence, enabling the matter to be decided on its merits.
Key Issues
Whether an ex-parte assessment order, passed due to the assessee's non-appearance before lower authorities, should be remitted for fresh consideration to ensure a decision on merits and uphold natural justice principles.
Sections Cited
Section 144, Section 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, DELHI
Before: MS. MADHUMITA ROY
The instant appeal filed by the assessee is directed against the order dated 19.07.2023 passed by the CIT(A) National Faceless Appeal Centre (NFAC), Delhi, arising out of the Assessment order dated 10.12.2019 passed by the ITO, Ward-5(1)(5) Gautam Budh Nagar, Under Section 144/147 of the Income Tax Act (hereinafter referred to as ‘the Act’) for Assessment Year 2016-17.
None appeared for the assessee at the time of call. As it appears from the orders passed by the authorities below that the assessee did not appear before them, neither before the AO nor before the CIT(A), thus, the matter has not been decided on merit. In my view, in order to prevent the miscarriage of justice, the assessee be given a further opportunity to represent its case before the authorities below. Hence, appeal is disposed of by remitting the issue to the file of the Ld. A.O for his consideration afresh. Upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which assessee may choose to file at the time of hearing of the matter. Assessee’s appeal is, thus, allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 29.10.2024