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Facts
The assessee's appeal before the CIT(A) was dismissed for want of representation and non-submission of requisite information, following an assessment framed ex-parte under section 144 by the AO due to the assessee's non-appearance. The assessee also failed to appear before the Tribunal during the hearing, necessitating assistance from the Ld. DR.
Held
The Tribunal, invoking the principle of natural justice, remitted the matter back to the CIT(A) to provide the assessee one more opportunity of being heard. The assessee was directed to cooperate in the proceedings, failing which the CIT(A) could pass an order on merits based on available records.
Key Issues
Whether the lower authorities were justified in dismissing the appeal/framing assessment ex-parte due to the assessee's non-appearance and non-submission of information, and if the matter should be remitted for a fresh opportunity of hearing.
Sections Cited
Section 144 of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’
O R D E R Per Rajesh Kumar, AM:
This appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), ADDL/JCIT(A)-2 Pune (hereinafter referred to as the “Ld. CIT(A)”] dated 26.09.2024for the A.Y. 2022-23.
At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor any adjournment application was moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before both the lower authorities and stated that this appeal may be restored to the file of the ld. CIT (A).
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26.08.2025.