Refop India Company vs Dy. CIT

PER MANISH AGARWAL, AM:

This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Panaji [CIT(A) in short], dated 19.03.2025 in Appeal No. NFAC/2015-16/10240230 arising out of the order passed u/s 201(1)/201(1A) of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2016-17.

At the outset, from the perusal of the orders of Ld. CIT(A), it is observed that Ld. CIT(A) has passed the impugned orders ex-parte without providing sufficient opportunities of being heard to the assessee, thereby confirming the order of the AO. The assessee in ground of appeal No. 1 has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard.

We have heard the parties and considered the facts of the case. From the perusal of the order of Ld. CIT(A), it is observed that only three opportunities were provided by ld. CIT(A) to file submissions and when the assessee failed to file any written submission, CIT(A) proceeded to disposed-off the appeal filed by the assessee exparte sand further confirmed the order of AO on merits also. It is true that assessee did not comply to any of notice issued by ld. CIT(A) and did not file requisite details/documents in support of the claim made in grounds of appeals.

Under these facts and circumstances and in the interest of justice, appeal of the assessee is restored to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving one more opportunity to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A) and file all the necessary details in support of the grounds of appeal taken.

In the result, the appeal filed by the assessee is allowed for statistical purposes.