Loading judgment…
Facts
The assessee filed an appeal challenging an ex-parte order passed by the Ld. CIT(A). The assessee's representative claimed that notices were not effectively communicated, and the Ld. CIT(A) had not adjudicated the issues on merits.
Held
The Tribunal observed that the Ld. CIT(A) passed an ex-parte order without adjudicating on merits and that the assessee was not properly represented due to communication issues. Therefore, the Tribunal decided to provide the assessee with another opportunity.
Key Issues
Whether the assessee should be given another opportunity to present its case before the Ld. CIT(A) due to non-communication of notices and ex-parte order.
Sections Cited
AI-generated summary — verify with the full judgment below
PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.09-11-2022 passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY. 2010-11.
At the outset, we notice that the Ld.CIT(A) was constrained to pass the order ex-parte, since the assessee did not appear before him. The Ld.AR submitted that the notices were issued by the Ld.CIT(A) in ITBA system and it was not communicated to the assessee by its representative. We also notice that the Ld. CIT(A) has not adjudicated the issues on merits. Accordingly, we are of the view that, in the interest Ld. CIT(A). Accordingly, we set aside the order passed by the Ld. CIT(A) and restore all the issues to his file for adjudicating them on merits. We also direct the assessee to fully co-operate with the Ld. CIT(A) for expeditious disposal of this appeal.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 19-09-2024