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Facts
The assessee's appeal is against an ex-parte order from the lower authorities for AY 2012-13. The assessee's representative expired during the assessment, and the new committee did not respond. The Chartered Accountant representing the assessee also expired, leading to unattended appellate proceedings.
Held
The Tribunal found that the lower authorities had given sufficient opportunity but acknowledged the circumstances leading to the assessee's inability to present their case. Therefore, the Tribunal decided to restore the issues to the AO for a fresh decision.
Key Issues
Whether the lower authorities erred in deciding the issues ex-parte without providing adequate opportunity to the assessee due to unforeseen circumstances.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI RAHUL CHAUDHARY, HON’BLE
PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dt. 29/12/2023 by NFAC, Delhi pertaining to Assessment Year 2012-13. 2. The sum and substance of the grievance of the assessee is that both the lower authorities have decided the issues ex-parte.
Having heard rival submissions, we have carefully perused the orders of the authorities below. When the Bench pointed out that both the AO and the ld. CIT(A) have given sufficient opportunity then how it can be said that no proper opportunity was given, to which the ld. Counsel for the assessee replied that at the assessment stage, Shri K G Vora, expired and the new committee did not respond to the Assessment Year: 2012-13 K.G. VORA SECURITIES LTD. 2 assessment proceedings and at the appellate stage, the Chartered Accountant representing the assessee expired and the appellate proceedings also went unattended.
Considering the above facts, we are of the considered view that no prejudice will be cause to the revenue if one more opportunity is given to the assessee. Therefore, in the interest of justice and fairplay, we deem it fit to restore the entire issues to the file of the AO. The AO is directed to decide the issue afresh after affording reasonable and adequate opportunity to the assessee and the assessee directed to take this opportunity to present its case properly.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 9th July, 2024 at Mumbai. (RAHUL CHAUDHARY) ACCOUNTANT MEMBER Kolkata, Dated 09/07/2024 *SC SrPs *SC SrPs *SC SrPs *SC SrPs Assessment Year: 2012-13 K.G. VORA SECURITIES LTD. 3
आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. आयकर आयु" अपील
( ) / The CIT(A)- िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड" फाई/ Guard file. 6. आदेशानुसार/ BY ORDER,