Loading judgment…
Facts
The assessee appealed against the CIT(A)'s ex-parte dismissal of their appeal, which had upheld an ex-parte assessment order. The lower authorities passed ex-parte orders because the assessee failed to comply with notices issued by both the AO and the CIT(A).
Held
Even though the assessee did not appear before the Tribunal either, the Tribunal restored the issues back to the Assessing Officer for fresh adjudication. The AO was directed to provide a reasonable opportunity of being heard to the assessee, who, in turn, was required to attend the proceedings.
Key Issues
Can an appeal be dismissed ex-parte, confirming an ex-parte assessment, when the assessee repeatedly fails to respond to notices, and should such a case be remanded for fresh consideration?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI
Before: SHRI SAKTIJIT DEY & SHRI N.K. BILLAIYA
: None Assessee by Department by : Sh. Kanv Bali, Sr. DR Date of hearing : 01-04-2024 : 01-04-2024 Date of pronouncement O R D E R
PER N.K BILLAIYA, AM :
This appeal by the assessee is preferred against the order of the CITI(A)-1, New Delhi dated 30.01.2020 pertaining to A.Y.2014-15.
The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal exparte thereby confirming the exparte assessment order.
None appeared on behalf of the assessee inspite of notices. The DR was heard at length. On perusal of the order of the first appellate authority we find that the assessee did not comply with the notices issued by the CIT(A). The assessee has also not responded to the notices of the AO who was forced to pass an exparte order.
Before us also the assessee has chosen not to attend. However, in the interest of justice and fair play we deem it fit to restore the issues to the files of the AO. The AO is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to attend the assessment proceedings and furnish all necessary details in support of his assessment.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 01.04.2024.