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Facts
The assessee's appeal before the CIT(A) was dismissed ex parte due to non-prosecution. No one appeared on behalf of the assessee before the ITAT as well, prompting the DR to appraise the facts of the case.
Held
The ITAT, finding that the appeal was dismissed ex parte without adequate opportunity, deemed it fit to restore the appeal to the file of the CIT(A). The CIT(A) is directed to decide the appeal afresh after affording a reasonable opportunity of being heard to the assessee, who is also directed to cooperate.
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal ex parte for non-prosecution without providing adequate opportunity of being heard.
Sections Cited
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Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,
Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA
This appeal by the assessee is directed against the order of the NFAC, Delhi dated 21.10.2024 pertaining to A.Y 2015-16.
None appeared for and on behalf of the assessee. So we heard the ld. DR and perused the relevant material on record. Before us, in absence of the counsel for the assessee, the ld DR assisted the Bench and appraised the facts of the case. Page 1 of 3 record, we find that the appeal has been dismissed ex parte for non- prosecution by the ld. CIT(A). In the interest of justice and fair play, we are of the considered view that both the Assessing Officer and the first appellate authority ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering the evidences/material furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the authorities below. for statistical purposes.
Order pronounced in open court on 27.08.2025.
Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 09th SEPTEMBER, 2025.
VL/ Page 2 of 3 Sl PARTICULARS DATES No.
Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S.