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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 23/09/2024 Date of Order – 26/09/2024
O R D E R PER V. DURGA RAO, J.M.
The assessee has filed this appeal challenging the impugned order dated 12/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, [“learned CIT(A)”], for the assessment year 2017–18.
When this appeal is taken up for hearing, none appeared on behalf of the assessee.
On the other hand, the learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite of that the assesse has not appeared before the learned CIT(A) and not filed relevant details. He strongly supported the orders passed by the learned CIT(A).
2 Aminesh Agrawal ITA no.170/Nag./2024
We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the order passed by him is an ex-parte order. Even the Assessing Officer has alleged that the assessee did not file any details before the Assessing Officer despite repeated requests made by him. Therefore, we are of the opinion that by following the principles of natural justice, one more opportunity should be given to the assesse to substantiate his case before the Assessing Officer. In this view of the matter, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the Assessing Officer and direct him to adjudicate the matter afresh on merits after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26/09/2024