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Facts
The assessee failed to respond to notices issued by the Additional/Joint CIT(A) on four occasions, leading to an ex-parte dismissal of their appeal. The Tribunal noted that the assessee did not respond to the notices.
Held
The Tribunal held that in the interest of justice, the assessee should be given one more opportunity to present their case before the Additional/Joint CIT(A) by filing relevant evidences/documents.
Key Issues
Whether to grant another opportunity to the assessee to present their case after failure to respond to notices and ex-parte dismissal by the lower appellate authority.
Sections Cited
Section 254 of the Income Tax Act, 1961 (implied by the nature of the appeal and tribunal's power to remand)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
(िनधा�रणवष� / Assessment Year: 2022-2023) The Oxford Educational Trust, Vs. The Income Tax Officer, 7/D, Kamaraj Nagar, Ward 1, Salem MainRoad, Krishnagiri. Uthangarai, Krishnagiri 635 207. [PAN: AADTT 3198F] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri T.S. Lakshmi Venkatraman, C.A. ��यथ� क� ओर से /Respondent by : Ms. T.M. Suganthamala, IRS, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 12.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 12.12.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
This appeal by assessee is arising out of the order of the Additional/Joint Commissioner of Income Tax (Appeal)-1, Office of the Commissioner of Income Tax (Appeal), Gurugram in Order No.ITBA/APL/S/250/2024-25/1068631314 (1), dated 12.09.2024 for the assessment year 2022-2023. 2. We have heard the rival contentions and perused the material on record. We found that the ld. Additional/ Joint CIT(A) has issued notices on four occasions and