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Facts
The assessee filed an appeal against the Ld. CIT(A)'s ex-parte order for AY 2017-18. This order, and a prior order by the AO, were passed ex-parte due to the assessee's non-appearance before both the Assessing Officer and the Ld. CIT(A).
Held
In the interest of natural justice, the Tribunal set aside the impugned order of the Ld. CIT(A) and restored all issues for fresh adjudication, granting the assessee another opportunity to present its case. This opportunity is conditional upon the assessee paying a cost of Rs. 2,000/- to the Income Tax Department within two months and cooperating with the Ld. CIT(A).
Key Issues
Whether the assessee should be granted a fresh opportunity to be heard when ex-parte orders were passed due to non-appearance before lower authorities.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI “A” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI ANIKESH BANERJEE
Assessment Year : 2017-18 Lifetime Realty Private Limited, Dy. Commissioner of Income 1101-1102, Mahran CHS, Tax, 12th Cross Gulmohar Road, vs. Circle-2(2)(1), JVPD Scheme, Aayakar Bhavan, Mumbai M.K.Road, PAN : AABCL1276B Mumbai. (Appellant) (Respondent) For Assessee : NONE For Revenue : Dr. K.R. Subhash, CIT-DR Date of Hearing : 28-11-2024 Date of Pronouncement : 28-11-2024 ORDER PER B.R. BASKARAN, A.M :
The assessee has filed this appeal challenging the order dt. 22-08-2024 passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY. 2017-18.
None appeared on behalf of the assessee. At the outset, we notice that the assessee did not appear before the AO as well as before the Ld.CIT(A) and hence, both the parties were constrained to pass orders, ex-parte, without the presence of the assessee.
Under these set of facts, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present its case properly before the Ld.CIT(A). Since the assessee has failed to appear before any of the authorities, the above said concession will be at a cost. Accordingly, we impose a cost of Rs. 2,000/- (Rupees Two Thousand only) upon the assessee, which shall be paid to the credit of the Income Tax Department as “other fees” within two months from the date of receipt of this order.
Subject to payment of the above said cost, which shall be verified by Ld CIT(A), we set aside the impugned order passed by the Ld.CIT(A) and restore all the issues to his file for adjudicating them afresh. After providing adequate opportunity of being heard to the assessee, the Ld.CIT(A) may take appropriate decision in accordance with law. We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of the appeal.
In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.