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Facts
The assessee's appeal was dismissed ex-parte by the ld. CIT(A) due to the medical condition of the assessee's mother preventing attendance at appellate proceedings. The assessee preferred this appeal against the said order.
Held
The Tribunal found that due to the medical condition, the appellate proceedings could not be attended. Therefore, in the interest of justice, the matter was restored to the file of the ld. CIT(A) to decide afresh on merits after affording a reasonable opportunity of being heard.
Key Issues
Whether the dismissal of the appeal ex-parte by the CIT(A) was justified, and if not, whether the case should be restored for fresh adjudication.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI SANDEEP SINGH KARHAIL, HON’BLE
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM :
This appeal by the assessee is preferred against the order dated 06/06/2024, passed by NFAC Delhi [in short ‘ld. CIT(A)’], pertaining to AY 2018-19.
The sum and substance of the grievance of the assessee is that, the ld. CIT(A) dismissed the appeal ex-parte.
Having heard the rival contentions, we have carefully perused the orders of the authorities below. We find that due to the medical condition of the mother of the assessee, the appellate proceedings could not be attended. Therefore, in the interests of justice and fair-play, we deem it fit to restore the issues to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the issue afresh on merits of the case, after affording reasonable and adequate opportunity of being heard to the assessee. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 23rdAugust, 2024 at Mumbai. Sd/- Sd/- (SANDEEP SINGH KARHAIL) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 23/08/2024 *SC SrPs SC SrPs SC SrPs SC SrPs