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Facts
The assessee challenged an ex-parte order passed by the Ld. CIT(A) for Assessment Year 2014-15. Both before the CIT(A) and the Tribunal, the assessee did not appear to present their case.
Held
The Tribunal, in the interest of natural justice, set aside the CIT(A)'s order. It restored all contested issues to the CIT(A) for fresh examination, granting the assessee another opportunity to present their case, with a direction to fully cooperate for expeditious disposal.
Key Issues
Whether an ex-parte order passed by the Ld. CIT(A) should be set aside to provide the assessee with an opportunity to be heard, in line with natural justice principles.
Sections Cited
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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 15/11/2029 passed by Ld. CIT(A)-7,Mumbaiand it relates to the Assessment Year 2014-15.
None appeared on behalf of the assessee and we notice that the Ld.CIT(A) was also constrained to pass the order ex-parte, since the assessee did not appear before him also. Accordingly, in the interest of natural justice, we are of the view that the assessee may be provided with one more opportunity to present his case properly before Ld. CIT(A). Accordingly, we set aside the order passed by Ld. CIT(A) and restore all the issues contested in this appeal to his file for examining them afresh. 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. Order pronounced in the open court on 03rd June, 2024. Sd/- Sd/- [Justice (Retd) C V Bhadang] (B.R. Baskaran) President Accountant Member Mumbai, Date : 03rd June, 2024 VM. Copy to : 1) The Appellant 2) The Respondent 3) The PCIT/CIT concerned 4) The D.R, “F” Bench, Mumbai 5) Guard file