M/S.GREEN FUELS AND SERVICES,KOZHIKKODE vs. ITO, KOZHIKKODE

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ITA 480/COCH/2023Status: DisposedITAT Cochin03 October 2024AY 2013-14Bench: Shri Waseem Ahmed (Accountant Member), Shri Soundararajan K. (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the CIT(A)'s order and remanded the case back for fresh adjudication. This was done to provide the assessee with an opportunity to represent their case.

What were the facts?

The assessee filed appeals against the CIT(A) order for AY 2013-14. The assessee did not appear before the tribunal, resulting in an ex-parte order by the CIT(A).

What were the issues?

Whether the assessee was given a fair opportunity to present their case before the CIT(A). The procedural fairness of the ex-parte order.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Waseem Ahmed & Shri Soundararajan K.

For Respondent: Smt. Girly Albert, Sr. D.R
Hearing: 30.09.2024Pronounced: 03.10.2024

Appellant by: ------- None ------- Respondent by: Smt. Girly Albert, Sr. D.R. Date of Hearing: 30.09.2024 Date of Pronouncement: 03.10.2024 O R D E R Per Bench These appeals filed by the assessee are directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 06.12.2022 for Assessment Year (AY) 2013-14.

2.

At the outset, we note that there was no representation by the assessee during the appellate proceedings except the statement of facts filed by the assessee. As such, we find that the appellate order is ex-parte qua the assessee. However, in the interest of justice and fair play we are inclined to give one more opportunity to the assessee to represent its case before the learned CIT(A). Accordingly, we set aside the issue to the file of the learned CIT(A) for fresh adjudication as per law.

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