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Facts
The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-compliance. The assessee failed to file submissions and evidence before the CIT(A). The assessee then appealed this dismissal to the ITAT.
Held
The Tribunal noted that the CIT(A) had passed an ex-parte order. Although the assessee was at fault for non-compliance, the Tribunal decided to grant one more opportunity for adjudication.
Key Issues
Whether the appeal should be restored to the file of the AO for fresh adjudication despite the assessee's non-compliance before the CIT(A).
Sections Cited
Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No.844/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 17-05-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2022-23 raising grounds of appeal at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under:-