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Facts
The assessee's appeal against the order of the National Faceless Appeal Centre (NFAC) was dismissed by the CIT(A) without adjudication on merits, merely confirming the Assessing Officer's order, due to the assessee's failure to attend hearings. The assessee pleaded for an opportunity to comply with notices and file submissions.
Held
The Tribunal remanded the matter back to the CIT(A) for adjudication on merits, finding that no prejudice would be caused to the revenue by granting the assessee an opportunity to file submissions. The department was granted liberty to initiate proceedings under the Income Tax Act for non-compliance if necessary.
Key Issues
Whether the CIT(A) was justified in summarily dismissing the appeal without adjudicating on merits due to the assessee's non-attendance.
Sections Cited
Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: Dr. B. R. R. Kumar, Sh. Sudhir Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 29.12.2023.
On going through the record, we find that the ld. CIT(A) has summarily confirmed the order of the Assessing Officer and dismissed the appeal of the assessee without adjudicating the issue on merits owing to the failure of the assessee to attend the hearings. It was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. We find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file her submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The department would be at liberty to initiate proceedings in accordance with the
In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 29/08/2024.