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Facts
The assessee filed appeals for AYs 2010-11 and 2017-18 against orders of CIT(A) which confirmed the assessments framed by the AO. No representation was made by the assessee during the appeal proceedings before CIT(A), leading to confirmation of assessments. The assessee is now in further appeal before the Tribunal.
Held
The Tribunal noted that no representation was made by the assessee, and the appeals were proceeded ex-parte. However, considering the principles of natural justice and potential communication gaps in the faceless regime, the Tribunal decided to grant the assessee another opportunity.
Key Issues
Whether the assessee should be granted another opportunity to present its case before the CIT(A) due to absence during the previous proceedings.
Sections Cited
143(3)
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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 appeals by assessee for Assessment Years (AY) 2010- 11 & 2017-18 arises out of separate orders of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] both dated 30-09-2023 in the matter of assessments framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 25-03-2013 & 31-12- 2019 for AYs 2010-11 & 2017-18 respectively. At the time of hearing, none appeared for assessee despite notice. Accordingly, the appeals were proceeded with the able assistance of Ld. Sr. DR who pleaded for dismissal of the appeals. The registry has noted delay of 44 days in the appeals which stand condoned.
In AY 2010-11, Ld. AO determined income at Rs.152.63 Lacs after various additions / disallowances under the head ‘business income’ and ‘income from other sources’. Similar assessment was framed for AY 2017-18. Though the assessee preferred first appeal for both the years, it failed to make any representation therein which resulted into confirmation of assessments. Aggrieved, the assessee is in further appeal before us.
Keeping in mind the principles of natural justice and considering the possibility of communication gaps at various levels during faceless regime, we deem it fit to afford another opportunity to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned orders, for both the years, are set aside and the appeals are 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.
Both the appeals stand allowed for statistical purposes. Order pronounced on 12th February, 2025.