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Facts
The assessee filed an appeal against the order of the CIT(A) which was passed ex-parte. The assessee challenged the CIT(A)'s order for not providing reasonable opportunities of being heard.
Held
The Tribunal noted that the CIT(A) had provided opportunities, but the assessee failed to submit a written response. However, in the interest of justice, the Tribunal decided to provide one more opportunity to the assessee.
Key Issues
Whether the CIT(A) provided sufficient opportunities of being heard to the assessee and whether the appeal should be restored for fresh adjudication.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH: AGRA
(ASSESSMENT YEAR: 2014-15) Income Tax Officer, D L Infratech Pvt. Ltd., Ward-2(2)(5), 21, Kunj Gali, Vs. Uttar Pradesh. Etawah-206001, Uttar Pradesh. PAN-AAECD2901L (Appellant) (Respondent) Assessee by Shri Anurag Sinha, Adv. Department by Shri Shailendra Srivastava, Sr. DR Date of Hearing 22/05/2025 Date of Pronouncement 29/05/2025 O R D E R [ PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short] in Appeal No. NFAC/2013- 14/10120569 dated 22.01.2025 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2014-15.
At the outset, from the perusal of the orders of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned orders ex-parte without providing sufficient opportunities of being heard to the assessee, thereby confirming the additions made by the AO. The D L Infratech Private Limited vs. ITO assessee in ground of appeal
No.2 has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard.
3. The Ld. CIT-DR supported the orders of the lower authorities.
4. We have considered the facts of the case and perusal of the order of Ld. CIT(A) clearly shows that the Ld. CIT(A) has provided opportunities and the assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed off this appeal filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeal.
5. Under these facts and circumstances and in the interest of justice, one more opportunity is provided to the assessee for making representation before the CIT(A). Accordingly, this appeal is restored to the file of the Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving one more opportunities to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A).