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Facts
The assessee's appeal was against the order of the Ld. CIT(A) which upheld the assessment order passed u/s 143(3) of the Income-tax Act, 1961. The assessee did not appear at the hearing before the Tribunal.
Held
The Tribunal found that the impugned order was passed without giving the assessee an opportunity of hearing. For the ends of justice, the matter was restored to the Ld. CIT(A) for a fresh hearing.
Key Issues
Whether the impugned order was passed without providing the assessee with an adequate opportunity of hearing.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCHES : G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY
ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 31.01.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.CIT(A), Delhi-17/10825/2019-20, filed before him against the order dated 31.12.2019 passed u/s 143(3) of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’) by the ITO, Ward-50(1), Delhi (hereinafter referred to as the Ld. AO, for short).
At the time of hearing, none appeared for the assessee in spite of notices being repeatedly issued and further notices are not justified.
The d. DR was heard and we find that amongst other grounds on merits, the assessee has raised a ground No.3 that the impugned order was passed without giving the assessee an opportunity of hearing.
In this context, we observe that while passing the impugned order, in para 6, the NFAC records about the fact of issuance of notice for 19.01.2021 for which the assessee had sought adjournment and, thereafter, notices were issued and on 18.11.2023 and 24.01.2024 also adjournments were sought and, thus, foreclosing the assessee representation, the appeal was decided.
Thus, for ends of justice, we restore the issue to the files of the ld.CIT(A) to give a fresh opportunity of hearing to the assessee and decide the issues on merits as well as on law in accordance with the law.