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Judgment
PER MANISH AGARWAL, AM,
This appeal is filed by the assessee against the order of the National Faceless Appellate Centre [CIT(A), in short], dated 28.07.2023 in Appeal No. CIT (A), Delhi- 7/10429/2017-18 arising out of the order passed u/s 143(3) of the Income Tax Act, 1961 ( ‘the Act’) for Assessment year 2010-11.
Before us, ld.AR of the assessee submits that appeal filed by the assessee was dismissed by ld. CIT(A) ex-parte for non-prosecution. It is submitted by ld. AR that assessee may be granted one more opportunity to represent its case before the ld. CIT(A) with documentary evidences in support of the grounds of appeal taken.
In reply, ld. CIT DR supported the order of the Assessing Officer and ld. CIT(A) however, stated that raised no objections if the appeal is remand to ld. CIT(A) for adjudication on merits.
Heard both the parties and perused the material available on records. A perusal of the impugned order of ld. CIT(A) clearly shows that the ld. CIT(A) has provided many opportunities to the assessee and when the assessee had failed to respond, it was in this backdrop that the ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee ex-parte sustaining the additions made by the AO in the assessment orders. It is true that the assessee did not comply with the notices issued by ld. CIT(A) and did not file the requisite details/documents to support its claim however, for this fact it was not deprived from the justice.
Considering the fact that the assessee has failed to make any representation before the ld. CIT(A), in the larger interest of justice, we set aside the appellate order and restore the same back again to the file of CIT(A) for fresh adjudication after affording reasonable opportunity of hearing. If the assessee fails to represent its case or furnish any documentary evidences, the ld. CIT(A) is free to decide the appeal on merits.
In the result, appeal of the assessee stands partly allowed for statistical purposes.