Loading judgment…
Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A) which dismissed the appeal without deciding on merits. The assessee's counsel argued that notices were not received for several years and the last two electronic notices were not responded to. The CIT(A) dismissed the appeal ex-parte without deciding the issue on merits.
Held
The Tribunal noted that the CIT(A) passed an ex-parte order without deciding the issue on merits. In the interest of justice, the matter was restored back to the file of the CIT(A) to decide the issue on merits after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without deciding the issue on merits, and if the matter should be restored for fresh adjudication.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘SMC’ BENCH
O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 19/12/2023 passed by Addl/JCIT(A)-11, Delhi for the quantum of assessment passed u/s.143(3) for the A.Y.2014-15.
The assessee is aggrieved by exparte order passed by ld. CIT(A). The ld. First Appellate Authority noted that notice was Mr. Anil Manoharlal Manchandani issued on two occasions, however, assessee did not file any reply and accordingly, he has dismissed the appeal exparte without deciding the issue on merits. Before us, ld. Counsel submitted that the assessment order in this case was passed on 22/12/2016 and for almost seven years assessee did not receive any notice. The notices sent on him on electronic mode could not be received / responded by the assessee on last two occasions. Thus, in the interest of justice, he submitted that the matter should be restored back to the file of the ld. CIT(A) to decide afresh.
Ld. DR also does not have any objection fir the matter is restored back to the file of the First Appellate Authority.
Since ld. First Appellate Authority has passed the exparte order without deciding it on merits, therefore, in the interest of justice, the matter is restored back to the file of First Appellate Authority to decide the issue on merits after giving reasonable opportunity of hearing to the assessee and assessee is also directed to comply with the notices and appeal should be restored back within the reasonable time.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 28th Jun, 2024. Sd/- Sd/- (RATNESH NANDAN SAHAY) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 28/06/2024 KARUNA, sr.ps Mr. Anil Manoharlal Manchandani Copy of the Order forwarded to :
1. 1. The Appellant 2. The Respondent.