Loading judgment…
Facts
The assessee filed an appeal against the ex-parte order of the CIT(A) for AY 2014-15. The CIT(A) had dismissed the appeal as the assessee did not file submissions and evidence before the lower appellate authority.
Held
The Tribunal noted that the assessee did not appear before the CIT(A) and consequently, the appeal was dismissed ex-parte. However, considering the prayer for one more chance, the Tribunal restored the appeal to the file of the AO.
Key Issues
Whether the appeal should be restored to the file of the AO for fresh adjudication when the assessee failed to appear before the CIT(A)?
Sections Cited
Section 254 of the Income Tax Act, 1961
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. 293/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 07-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2014-15 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: