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Facts
The assessee's appeal was filed against the order of the Commissioner of Income Tax (Appeals) NFAC, Delhi. The assessment was framed ex-parte by the Income Tax Officer for AY 2012-13. The CIT(A) dismissed the appeal ex-parte as the assessee did not respond to notices.
Held
The Tribunal held that the assessee should be given one more opportunity to present their case before the CIT(A). The appeal was set aside to the file of the CIT(A) for denovo adjudication.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) after the appeal was dismissed ex-parte.
Sections Cited
144, 147
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
PER MANU KUMAR GIRI (Judicial Member) This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1057018091 (1) dated 25.07.2024. The assessment was framed by the Income Tax Officer, Ward 2,Cuddalore for the assessment year 2012-13 u/s.144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 11.12.2019. 2. We have heard the Departmental Representative and perused the material on record. We found that the ld. CIT(A) has issued notices on four occasions and the assessee did not respond, hence, the ld. CIT(A) has dismissed the appeal ex-parte on the merits of the grounds of appeal raised by the assessee.
We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute his case. Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.
In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 11th day of December, 2024 (मनोज कुमार अ"वाल) (मनु कुमार िग"र) (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सद" / ACCOUNTANT MEMBER "ाियक सद" / JUDICIAL MEMBER चे"ई Chennai: िदनांक Dated : 11 -12-2024 KV आदेश क" ""त"ल"प अ"े"षत /Copy to : अपीलाथ"/Appellant ""थ"/Respondent आयकरआयु"/CIT, 1. 2. 3. Chennai/Coimbatore/Madurai/Salem. 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF