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Facts
The assessee, Madanpal Singh, appealed against an order from the CIT(A) for AY 2016-17, which originated from an assessment order passed by the ITO under Section 143(3). Throughout the proceedings, the assessee failed to appear before the AO, CIT(A), and the Tribunal, resulting in ex-parte decisions at each level.
Held
To prevent a miscarriage of justice and ensure a decision on merits, the Tribunal remanded the case back to the Assessing Officer. The AO is directed to provide the assessee a fresh opportunity of being heard and to consider any evidence presented, allowing the appeal for statistical purposes.
Key Issues
Whether an ex-parte order passed due to the assessee's continuous non-appearance warrants a remand to provide an opportunity for a hearing on merits in adherence to natural justice principles.
Sections Cited
Section 143(3)
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Income Tax Appellate Tribunal, “SMC” BENCH, DELHI
Before: MS. MADHUMITA ROY
The instant appeal filed by the assessee is directed against the order dated 09.01.2024 passed by the CIT(A) National Faceless Appeal Centre (NFAC), Delhi, arising out of the Assessment order dated 13.12.2018 passed by the ITO, Ward-1(1)(4) Meerut, Under Section 143(3) 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. It appears from the record that previously also none appeared on behalf of the assessee in spite of service, hence the matter is decided ex-parte. 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