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Facts
The assessee's appeal for AY 2009-10 arose from an order of the CIT(A) which upheld an addition made by the AO. The assessee failed to appear at the hearing before the Tribunal, and the appeal was proceeded with the assistance of the Ld. Sr. DR.
Held
The Tribunal noted that the assessee did not appear, and considering the principles of natural justice, it was decided to provide another opportunity for hearing before the CIT(A). The impugned order was set aside and restored for de novo adjudication.
Key Issues
Whether to allow the appeal for statistical purposes and provide another opportunity for hearing to the assessee.
Sections Cited
143(3), 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2009-10 arises out of an order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 13-06- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 26-12-2017. At the time of hearing, none appeared for assessee despite notice. Accordingly, the appeal was proceeded with the able assistance of Ld. Sr. DR who pleaded for dismissal of the appeal. The registry has noted delay of 2 days which stand condoned.
In the assessment order, Ld. AO made addition of cash deposit for Rs.810.14 Lacs which stood confirmed in first appeal for want of representation from the assessee. Aggrieved, the assessee is in further appeal before us.
Keeping in mind the principles of natural justice, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 19th February, 2025.