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Facts
The assessee filed an appeal against an NFAC order for A.Y. 2015-16, contending that the NFAC erred by confirming the assessment through an ex-parte order in limine. The NFAC dismissed the appeal without a proper hearing, despite references to email service. The appeal itself was filed with a 48-day delay, which the Tribunal condoned.
Held
The Tribunal acknowledged that the NFAC dismissed the appeal in limine. Consequently, the Tribunal restored the appeal to the Assessing Officer (AO), directing the AO to decide the matter afresh. The AO is mandated to provide the assessee with a reasonable and adequate opportunity of being heard after proper service of notice.
Key Issues
Whether the NFAC was justified in confirming an assessment and dismissing an appeal ex-parte in limine without providing the assessee a proper opportunity of being heard.
Sections Cited
N/A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “H” NEW DELHI
Before: SHRI SAKTIJIT DEY & SHRI N.K. BILLAIYA
: None Assessee by Department by : Ms. Sapna Bhatia, CIT 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 dated 23.09.2023 by NFAC, Delhi pertaining to A.Y. 2015-16.
The sum and substance of the grievance of the assessee is that the NFAC erred in confirming the assessment by an exparte order in limine.
The appeal is late by 48 days. We have gone through the application for the condonation of delay and are satisfied with the cause of delay. Hence, the delay is condoned.
Coming to the facts of the case there is no denial that NFAC has dismissed the appeal in limine though there is a reference of service of notice through e-mail but the appeal has been dismissed in limine.
We deem it fit to restore the appeal to the files of the AO. The AO is directed to decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee after service of proper notice.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 01.04.2024.