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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2013-14. Both the original assessment order and the first appellate authority's order were passed ex parte, as the assessee failed to utilize the opportunities granted by the lower authorities despite several notices.
Held
The Tribunal deemed it appropriate to grant the assessee one more opportunity of being heard, given the ex parte nature of the prior proceedings. The issue is remitted back to the Ld. CIT(A) for fresh adjudication on merits, with a directive for the assessee to cooperate and appear without seeking unnecessary adjournments.
Key Issues
Whether an appeal against ex parte assessment and first appellate orders should be allowed to grant the assessee a fresh opportunity of hearing before the Ld. CIT(A).
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Income Tax Appellate Tribunal, DELHI BENCHES ‘E’: NEW DELHI.
Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to ‘ld. CIT(A)’) dated 01.03.2025 for AY 2013-14.
At the time of hearing Ld. AR of the assessee brought to our notice that the assessment order as well as order passed by the first appellate authority are ex parte during assessment order as well as during appellate proceedings.
Several notices were issued to the assessee and assessee failed to utilize the opportunity granted by the Lower Authorities.
After considering the submissions of the assessee and also Ld. DR has no specific objection on being remitting the issue back to the file of Ld. CIT(A) for fresh adjudication on merits. After considering both the parties, we observed that Ld. CIT(A) has decided the issue based on the material available on record. In our considered view, assessee should be given one more opportunity of being heard.
For the sake of complete justice, we are inclined to remit this issue back to the file of Ld. CIT(A) to give one more opportunity to the assessee and decide the issue on merits, at the same time, we direct the assessee also to file and appear before first appellate authority without taking unnecessary adjournments.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this day of 22nd December 6. 2025.