What did the Tribunal hold?

The Tribunal found that the CIT(A) order was passed ex-parte without considering the merits. Therefore, the case was remanded back to the CIT(A) for a fresh adjudication.

The assessee could not appear before the CIT(A) due to personal reasons, including her husband's imprisonment and a death in the family. The appeal was filed after a delay of 3 days, which was condoned.

What were the issues?

Whether the CIT(A) order passed ex-parte due to the assessee's inability to appear should be set aside and the matter remanded for fresh hearing.

Margi Darpan Shah, Vadodara vs ACIT | ITAT Ahmedabad 2024

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL

For Respondent: Shri Sanjay Kumar, Sr. DR

Pronounced: 24.10.2024

PER DR. BRR KUMAR - ACCOUNTANT MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi, vide order dated 06.05.2024 passed for A.Y. 2018-19. 2. The Assessee has taken the following grounds of appeal:-

“1, The Learned CIT(A) had dismissed appeal filed by appellant against the AO order u/s 144 of the act due to circumstances beyond the control of the appellant and appellant could not make her submission before Learned CIT(A).

An Appellant could not file her Income tax return and not able to submit required Asst.Year –2018-19 - 2–

I hereby pray your honour to in view of above reasonable causes for non-compliances, Appellant hereby pray for set aside order of Assessing officer.

Your appellant craves to add/alter any of the grounds of appeal on or before the date of final hearing.”

At the time of hearing none appeared on behalf of the assessee.

At the outset, we observe that the appeal is time barred by 03 days. The delay of 03 days is condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side.

We gone through the grounds of appeal and find that the assessee could not attend before the Ld. CIT(A) owing to imprisonment of husband, medical issues and death of father in law.

It was pleaded in the grounds that the case may be remand to the CIT(A) for adjudication afresh. We also find that the order of Ld. CIT(A) was passed ex-parte without dealing with the merits of the issue. Hence, in the interest of the justice, we remand the matter back to the file of the Ld. CIT(A) to adjudicate afresh after issue of notice to the assessee. The assessee shall comply to all the notices before the Ld. CIT(A) from time to time without seeking any unnecessary adjournment.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 24.10.2024 (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER Ahmedabad; Dated 24/10/2024 TANMAY, Sr. PSITA No. 1336/Ahd/2024 Asst.Year –2018-19 - 3–

आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""थ" / The Respondent. 3. संबंिधत आयकर आयु" / Concerned CIT 4. आयकर आयु"(अपील) / The CIT(A)- 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.

MARGI DARPAN SHAH,VADODARA vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

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