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Facts
The assessee appealed against an assessment made by the AO u/s 144 r.w.s. 147 for AY 2011-12, where income was assessed at Rs.18.13 Lacs due to non-representation. The CIT(A) confirmed this assessment for non-prosecution. In the subsequent appeal to the ITAT, the assessee again failed to appear, and the Ld. Sr. DR requested dismissal.
Held
The Tribunal, acknowledging the assessee's negligence but upholding principles of natural justice, restored the appeal to the file of the Ld. CIT(A) for a de novo adjudication. The assessee was directed to appear and prove its case without delay.
Key Issues
Whether to grant the assessee another opportunity to present their case before the CIT(A) despite repeated non-appearance, given that the assessment was completed ex-parte and confirmed for non-prosecution.
Sections Cited
144, 147
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Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
O R D E R Manoj Kumar Aggarwal (Accountant Member) Aforesaid appeal by assessee for Assessment Year (AY) 1. 2011-12 arises out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 30-12-2024 in the matter of an assessment framed by Ld. AO u/s 144 r.w.s. 147 of the Act on 12- 11-2018. In the assessment order, Ld. AO assessed income at Rs.18.13 Lacs for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment for non-prosecution. Aggrieved, the assessee is in further appeal before us wherein none has appeared for the assessee. The Ld. Sr. DR has pleaded for dismissal of the appeal.
Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we restore the appeal back to the file of Ld. CIT(A) for do novo adjudication with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.