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Facts
The assessee's appeal arose from an order of the CIT(A) concerning assessment year 2009-10. The assessee did not appear for the hearing. The JCIT (Appeals) had previously passed an ex-parte order without adjudicating the issue on merits.
Held
The tribunal restored the appeal to the file of the JCIT (Appeals) for de novo adjudication. The assessee was granted an opportunity to be heard and to raise additional grounds and file evidences.
Key Issues
Whether the JCIT (Appeals) order was passed ex-parte without adjudicating on merits, and if the assessee should be granted a fresh opportunity for hearing and adjudication.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2009-10, arises out of the order of the ld. Commissioner of Income Tax (Appeals), Faridabad [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 07.02.2024 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 20.06.2018 by the Assessing Officer, ITO, Shivpuri (hereinafter referred to as ‘ld. AO’).
None appeared on behalf of the assessee on the date of hearing. But on perusal of the order of the Learned JCIT (appeals), we find that the Learned JCIT (appeals) had passed an order ex parte without adjudicating the issue on merits. Hence we deem it fit and appropriate, in the interest of justice and fair play, to restore this appeal to the file of Learned JCIT (appeals) for de novo adjudication of the grounds raised by the assessee before it in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to raise additional grounds and file additional evidences, if any, if he so desires. With these directions, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 03/02/2025.