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Judgment
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 19.10.2023 for the Assessment Year 2013-14.
None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.
At the time of hearing, we observed that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. He proceeded to adjudicate by relying on several decisions on the subject of non-prosecution and, he dismissed the appeal in limine. We observed that that ld. CIT (A) has not decided the issue on merit and sustained the addition relying on the order of the Assessing Officer.
On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.
Considered the submissions of the ld. DR of the Revenue and material placed on record. We observed that ld. CIT (A) dismissed the appeal by relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we restore the matter to the file of ld. CIT (A) and direct him to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld. CIT(A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.