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Facts
The assessee's appeal was dismissed ex-parte by the CIT(A) because the assessee did not respond to three notices. The assessment was framed by the Income Tax Officer for the assessment year 2017-18.
Held
The Tribunal found that the assessee should be given another opportunity to present their case before the CIT(A). Therefore, the appeal was set aside for denovo adjudication.
Key Issues
Whether the assessee should be given another opportunity to present their case before the CIT(A) after an ex-parte dismissal.
Sections Cited
271AAC (1) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
(िनधा�रणवष� / Assessment Year: 2017-2018) Vijayakumar, Vs. The Income Tax Officer, No.40, L Block, Jawahar Nagar, Ward 3, Boomianpet, Puducherry. Nellithope, Puducherry 605 005. [PAN: AJVPV 3736G] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. T. Vasudevan, Advocate ��यथ� क� ओर से /Respondent by : Ms. T.M. Suganthamala, IRS, Adl. CIT. सुनवाई क� तार�ख/Date of Hearing : 10.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 10.12.2024 आदेश / O R D E R 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/250/2024-25/1066878417 (1) dated 22.07.2024. The assessment was framed by the The Income Tax Officer, Ward 3, Puducherry for the assessment year 2017-18 u/s.271AAC (1) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 21.09.2022.
At the time of hearing, the ld. Authorized Representative requested for adjournment of appeal, however, the same was not taken on record. We heard