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Facts
The assessee, Amit Gupta, filed an appeal against the ex-parte dismissal of his appeal by the Commissioner of Income Tax (Appeals) for Assessment Year 2017-18. The department contended that the CIT(A) had issued multiple notices to which the assessee failed to respond, leading to the ex-parte decision.
Held
The Tribunal observed the assessee's failure to respond to the CIT(A)'s notices but, in the interest of justice, decided to restore the appeal to the CIT(A) for a fresh de novo adjudication on merits. The assessee was directed to ensure compliance with future notices issued by the CIT(A).
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal ex-parte due to non-compliance, and whether the matter should be remanded for fresh adjudication on merits.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “A”, DELHI
(A.Y.2017-18) Amit Gupta, 14, Ground Floor, Northex Model Town, Delhi 110019 ...... अपीलाथ�/Appellant PAN: AAHPG-2102-L बनाम Vs. Commissioner of Income Tax Appeals, ..... �ितवादी/Respondent NFAC, Delhi, अपीलाथ� �ारा/ Appellant by : Shri Amit Kumar, Chartered Accountant �ितवादी�ारा/Respondent by : Shri Kanv Bali, Sr.DR सुनवाई क� ितिथ/ Date of hearing : 12/08/2024 घोषणा क� ितिथ/ Date of pronouncement : 12/08/2024 आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.01.2024, for Assessment Year 2017-18.
Shri Amit Kumar, appearing on behalf of the assessee submitted that the CIT(A) has dismissed appeal of the assessee in ex-parte proceedings. He prayed for restoring appeal to the CIT(A) for fresh adjudication.
Shri Kanv Bali, representing the department submitted that the CIT(A) had issued multiple notices to the assessee but the assessee failed to respond to the notices. The CIT(A) had no other option but to decide the appeal ex-parte.