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Facts
The assessee filed appeals against the order of the CIT(A)NFAC which dismissed the appeals without giving a reasonable opportunity. The Assessing Officer had passed orders under Section 147 r.w.s 144 of the Act due to non-representation by the assessee. The assessee failed to comply with four notices of hearing issued by the CIT(A).
Held
The Tribunal considered the rival submissions and observed that the assessee failed to comply with the notices issued by the CIT(A) and the Assessing Officer had passed orders due to non-representation. However, in the interest of justice, the issues were restored to the file of the Assessing Officer for fresh adjudication.
Key Issues
Whether the CIT(A) was justified in dismissing the appeals without providing a reasonable opportunity to the assessee, and whether the matter should be restored to the Assessing Officer for fresh adjudication.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
O R D E R Per Bench
Both the appeal appeals filed by the assessee are directed are directed against the order of the ld CIT(A(A), NFAC , NFAC Delhi dated 14.5.2024 in in Appeal Appeal No. No.NAFC/2015- 16/10116485 and NAFC/2016 NAFC/2016-17/10116487 for the assessment year the assessment years 2016-17 & 2017-18, respectively. 18, respectively.
P a g e 1 | 3 & 264/Ran/2024 Assessment Year :2016-17 & 2017-18
Shri Khubchand Pandya, ld Sr DR appeared for the revenue and ShriR.R.Mittal,ld AR appeared for the assessee.
It was submitted by ld AR that the assessments in this were completed u./s.147 r.w.s 144 of the Act. It was also the submission that the ld CIT(A) NFAC has dismissed the appeals without giving reasonable opportunity to the assessee. He thus prayed that the matter be restored to the file of the AO for fresh adjudication and undertake in Bar that he will cooperate in the set aside proceedings before the AO.
In reply, ld Sr DR vehemently supported the orders of the lower authorities.
We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly7 shows that the ld CIT(A) has issued four notices of hearing i.e. on 16.11.2022, 14.2.2024 7.3.2024 and 26.3.2024 but the assessee has failed to comply with the notices issued by the ld CIT(A). It is also noticed that the Assessing Officer has passed order u/s.147 r.w.s. 144 of the Act due to non- representation by the assessee to substantiate the cash deposits in his bank account. However, in the interest of justice, the issues in these appeals are restored to the file of the Assessing Officer for fresh adjudication after allowing adequate opportunity of hearing to the assessee subject to the cost of Rs.25,000/- per each year to be deposited to Jharkhand Income Tax Bar Association within 60 days from the passing of this order. In the event the cost
P a g e 2 | 3 & 264/Ran/2024 Assessment Year :2016-17 & 2017-18 is not paid and the receipt is not produced before the Assessing Officer, at the date of first hearing, the order of the ld CIT(A) shall stand confirmed.
In the result, appeal of the assessee stands partly allowed for statistical purposes.