ITAT Remands Income Tax Appeal to CIT(A) for Fresh Adjudication After Finding That Ex-Parte Order Was Passed Without Hearing the Assessee:

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has restored the case of M/s Darshanlal Anand Prakash & Sons Pvt. Ltd. to the Commissioner of Income Tax (Appeals) for fresh adjudication after providing the assessee a reasonable opportunity to present its case.

The assessee had challenged the order passed by the CIT(A), National Faceless Appeal Center, Delhi dated January 22, 2025 for Assessment Year 2018-19. The appeal is against the order of Deputy Commissioner of Income Tax (DCIT), Circle 4(1), Kolkata.

The Tribunal noted that the CIT(A) had passed an ex-parte order inasmuch as the assessee had failed to respond to several notices issued by the appellate authority during the proceedings. Therefore, CIT(A) had decided the matter on the basis of information and documents available on record.

The Tribunal after considering the facts held that the assessee ought to be given another opportunity to place its case. The CIT(A) was, therefore, directed to decide the matter afresh after giving sufficient and reasonable opportunity of being heard to the assessee.

The Tribunal also directed the assessee to produce all the relevant details and documents before the CIT(A) whenever required and not to seek unnecessary adjournments.

Accordingly, the ITAT allowed the assessee's appeal for statistical purposes.