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Facts
The assessee failed to comply with notices during assessment and appellate proceedings, leading to ex parte orders. The assessee requested another opportunity to present their case before the lower authorities.
Held
The Tribunal, in the interest of substantial justice, granted the assessee one more opportunity to represent their case. The impugned order of the CIT(A) was set aside, and the matter was restored to the Assessing Officer for de novo adjudication.
Key Issues
Whether the assessee should be given another opportunity to represent their case after failing to comply with notices, considering principles of substantial justice.
Sections Cited
250
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
O R D E R
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:
This appeal has been filed by the Assessee against the order dated 22.05.2024 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [In short, “the CIT(A)] under Section 250 of the Income-tax Act, 1961 (“the Act”) for the Assessment Year 2016-17.
Delay condoned.
We have considered the rival submissions and carefully examined the material available on record. It is observed that the assessee did not comply with the notices issued during the assessment as well as the appellate proceedings, nor did he respond to the notices issued by the AO and Ld. CIT(A), which resulted in the passing of the ex parte order. The Ld. AR of the assessee requested that one more opportunity may be given to plead the case before the lower authorities. In the interest of substantial justice, we are of the considered opinion that the assessee deserves one more opportunity to represent his case. Accordingly, we set aside the impugned order passed by the Ld. CIT(A) and restore the matter to Asst. Year: 2016-17 - 2– the file of the Assessing Officer for de novo adjudication in accordance with law, after affording due and reasonable opportunity of being heard to the assessee. Therefore, we deem it fit to impose a cost of Rs.10,000/- (Rupees ten thousand only) upon the assessee shall be paid to the “Prime Minister’s National Relief Fund” within 30 days from the date of receipt of this order, and proof of such payment shall be furnished before the Assessing Officer.
In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above.
The order is pronounced in the open Court on 23.01.2026.