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Facts
The appeal arose from an order of the CIT(A) concerning AY 2012-13, which upheld an assessment framed by the AO under sections 143(3) r.w.s. 147. The assessee's representative did not appear at the hearing, and the appeal was proceeded with the assistance of the Ld. Sr. DR.
Held
The Tribunal, considering the principles of natural justice and potential communication gaps in the faceless regime, decided to provide the assessee with another opportunity to present their case before the CIT(A). The impugned order was set aside, and the appeal was restored to the CIT(A) for a de novo adjudication.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) due to non-appearance and principles of natural justice.
Sections Cited
143(3), 147, 50C
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Income Tax Appellate Tribunal, “SMC” 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) 2012-13 arises out of an order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 06-02- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 27-08-2019. 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 500 days which stand condoned.
In the assessment order, Ld. AO invoked the provisions of Sec.50C and re-computed capital gains. The same 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 and considering the possibility of communication gaps at various levels in faceless regime, 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 12th February, 2025.