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Facts
The assessee's appeal for AY 2015-16 arose from an assessment order dated 27-12-2022. The assessee did not appear for the hearing despite notice. The Assessing Officer had made an addition of Rs. 5.90 Lacs which was confirmed in the first appeal.
Held
The Tribunal set aside the impugned order and restored the appeal to the file of the CIT(A) for a de novo adjudication. This was done to afford the assessee another opportunity to be heard and substantiate its case, in line with the principles of natural justice.
Key Issues
Whether the assessee should be given another opportunity for hearing before the CIT(A) after failing to appear for the appellate hearing.
Sections Cited
143(3), 153C
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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) 2015-16 arises out of an order of learned Commissioner of Income Tax, Kanpur [CIT(A)] dated 29-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 153C of the Act on 27-12-2022. At the time of hearing, none appeared for assessee despite notice. Accordingly, the appeal was proceeded with the able assistance of Ld. CIT-DR who pleaded for dismissal of the appeal. The registry has noted delay of 72 days which stand condoned.
In the assessment order, Ld. AO made addition of Rs.5.90 Lacs which stood confirmed in first appeal for want of representation from the assessee.
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 17th February, 2025.