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Facts
The assessee filed an appeal against an ex-parte order passed by the Ld.CIT(Appeals)-NFAC for AY 2017-18. The assessee's counsel contended that the CIT(A) dismissed the appeal ex-parte without adjudicating on merits, despite the assessee requesting adjournments due to reasons like the COVID period and a fire accident in their office.
Held
The Income Tax Appellate Tribunal, after considering all facts and circumstances, restored the appeal to the file of the Ld.CIT(A) for fresh adjudication. The tribunal directed the CIT(A) to decide the matter in accordance with law after providing the assessee an adequate opportunity of being heard.
Key Issues
Whether the Ld.CIT(A) was justified in dismissing the assessee's appeal ex-parte without adjudication on merits and without providing adequate opportunity of being heard.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH
Assessee by Shri Anil Bhalla, CA Revenue by Shri Kanv Bali, Sr. DR सुनवाईक�तारीख/ Date of hearing: 08.01.2024 05.04.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the order of the Ld.CIT(Appeals)-NFAC, Delhi dated 17.04.2023 for the AY 2017-18.
Ld. Counsel for the assessee, at the outset, submits that the appeal was decided by the Ld. CIT(Appeals)-NFAC ex parte without rendering any decision on merits. Ld. Counsel submits that the appeal has been fixed for hearing on four occasions and on the first two occasions the assessee sought time to collate the information and to submit to the Authorized Representative. Ld. Counsel submits that these two occasions are on 12.02.2021 and 13.12.2021 which are during covid period. Ld. Counsel submits that when the appeal was fixed for hearing on 30.1.2023 the assessee once again asked a one month time for furnishing information and when the matter was fixed for hearing on 20.03.2023 the assessee sought time as there was fire accident in the office due to which infrastructure and communication system were disturbed. Ld. Counsel submits that the Ld.CIT(A) proceeded to dispose of the appeal ex parte and dismissed the appeal of the assessee by order dated 17.04.2023 without any further notice and without adjudicating the issue on merits.
On hearing both the parties and perusing the orders of the authorities below and taking the totality of facts and circumstances into consideration, we restore this appeal to the file of the Ld.CIT(A) for fresh adjudication in accordance with law after providing adequate opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 05.04.2024