Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’
O R D E R Per Rajesh Kumar, AM:
This appeal is preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 12.06.2024 for the A.Y. 2020-21.
At the outset, we observed that at the time of hearing when the case was called for hearing, no one attended the proceeding nor any adjournment application was filed. We note that the assessment before the ld. AO as well as appellate order by ld. CIT (A) were passed ex-parte as the assessee failed to appear before the authorities below. We note that the orders passed by the authorities below were without considering merit of the case. Under these circumstances, we deem it fit and proper to give one more opportunity to the assessee to present its case on merit. We accordingly, restore the appeal filed to the ld.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27.08.2025.