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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Waseem Ahmed & Shri Soundararajan K.
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.
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.