AI Structured Summary
Not yet generated for this judgment
Judgment
This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 28.11.2023 for the assessment year 2013-14.
The assessee has taken the following grounds of appeal :-
“1. The Ld. CIT (A) has erred on facts and in law in dismissing the appeal of the appellant by erroneously assuming tha the appellant is not interested in pursuing the appeal ignoring the request for adjournments and additional grounds of appeal filed in response to the notices issued by the ld. CIT (A).
The Ld. CIT (A) has erred on facts and in law in dismissing the appeal of the appellant without dealing with various grounds of appeal and additional grounds of appeal.”
At the outset, ld. Counsel for the assessee submitted that the ld. CIT (A) has dismissed the appeal for non-prosecution. He prayed that an opportunity may be provided to appear before the ld. CIT (A) to canvass the appeal properly.
Ld. DR for the Revenue did not have any objection if the matter is remitted to the file of ld. CIT (A).
Upon careful consideration, i find that the ld. CIT (A) in this case has dismissed the appeal for non-prosecution. Section 251 of the Income-tax Act, 1961 does not provide any power to ld. CIT (A) to dismiss the appeal for non-prosecution. Hence, in the interest of justice, I remit the issue to the file of ld. CIT (A). Ld. CIT (A) shall consider the issue afresh and pass a speaking order after giving the assessee an opportunity of being heard.
In the result, the appeal of the assessee is allowed for statistical purposes.