Loading judgment…
Facts
The assessee filed an appeal against the order of the CIT(A) which confirmed additions of bogus loss and unexplained expenditure. The assessee did not appear before the CIT(A) nor responded to notices, leading to the dismissal of their appeal without adjudication on merits.
Held
The Tribunal noted that the CIT(A) did not adjudicate on merits, and the assessee did not cooperate. The Tribunal decided to grant one more opportunity to the assessee to present their case before the CIT(A) by setting aside the CIT(A)'s order and restoring the issues for adjudication on merits.
Key Issues
Whether the assessee should be given another opportunity to present their case before the CIT(A) when they failed to appear and respond to notices.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI
Before: JUSTICE (RETD.) C V BHADANG, HON’BLE& SHRI B.R. BASKARAN
PER B.R. BASKARAN, ACCOUNTANT MEMBER :
The assessee has filed this appeal challenging the order dated 15/01/2024 passed by Commissioner of Income Tax (Appeals) [in short the ld. CIT(A)], NFAC, Delhi and it relates to the Assessment Year 2015-16. The assessee is aggrieved by the decision of ld CIT(A) in confirming the additions of alleged bogus loss and unexplained expenditure made by the Assessing Officer.
None appeared on behalf of the assessee. However, on a perusal of the order passed by ld CIT(A), we notice that the assessee did not respond to the notices issued by the ld CIT(A) and hence, the First Appellate has dismissed the appeal of assessee without adjudicating the issues on merits.
We have heard the ld. Departmental Representative. Since, the ld CIT(A) has not adjudicated the issues on merits and since the assessee also did not respond to the notices issued by ld CIT(A), we are of the view that the assessee may be provided with one more opportunity to present its case properly before ld CIT(A). Accordingly, we set aside the order passed by 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 ld CIT(A) for expeditious disposal of the appeal.
In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.