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Facts
The appeal was filed by the assessee against an ex-parte order passed by the NFAC. The assessee was aggrieved by the failure of the CIT(A) to adjudicate the grounds raised in the appeal.
Held
Both parties agreed that the matter should be restored to the CIT(A) for a fresh decision in accordance with the law, providing the assessee with an opportunity to be heard.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without adjudicating the grounds of appeal raised by the assessee.
Sections Cited
147, 144, 144B
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Income Tax Appellate Tribunal, ‘H(SMC
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 04/07/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s.147 r.w.s. 144 r.w.s. 144B of the Income Tax Act for A.Y.2017-18.
In the grounds of appeal assessee is mainly aggrieved by the exparte order passed by the ld. CIT(A) in not adjudicating the grounds raised by the assessee. Since it is an exparte order, both the parties agreed that the matter should be Suresh Trilotkar restored back to the file of the ld. CIT(A) to be decided afresh in accordance with law. Accordingly, the appeal is set aside to the file of the ld. CIT(A) to be heard afresh after giving due opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 30th October, 2024.