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2024 (7) TMI 585 - AT - Income TaxEx-parte order passed by LD CIT(A)/NFAC - Non-appearance of assessee - as explained unfortunate incidents at Advocate's family he was not in sound mental health therefore neither attended the hearings provided by LD CIT(A)/NFAC nor informed the assessee to appoint another counsel - HELD THAT - As all the relevant documents were handed over to a new appointed CA, who is now representing the case from the side of the assessee. We find force in the arguments of assessee that the ex-parte order passed by LD CIT(A)/NFAC is bad in law there was reasonable cause in not complying with the statutory notices issued by LD CIT(A)/NFAC. Considering the totality of the facts, without going into merits of the case, we deem it appropriate to set-aside the ex-parte order passed by LD CIT(A)/NFAC with a direction to decide the appeal afresh on merits of the case after providing reasonable opportunity of hearing to the assessee. Appeal of the assessee allowed for statistical purpose. CIT(A)NFAC has not adjudicated the ground regarding disallowance of VAT, CGST SGST payable for A.Y. 2018-19 but paid during the year - Ex-parte order passed by LD CIT(A)/NFAC is bad in law to the extent of not adjudicating the above ground. Considering the totality of the facts, without going into merits of the case, we deem it appropriate to remand the matter back to the file of LD CIT(A)NFAC with a direction to decide the ground of appeal regarding disallowance of VAT, CGST SGST payable for A.Y. 2018-19 but paid during the year after providing reasonable opportunity of hearing to the assessee. LD CIT(A)/NFAC shall pass order as per facts law after providing reasonable opportunity of being heard to the assessee.
Issues Involved:
1. Appeal against orders dated 06.12.2023 and 14.02.2023 for assessment years 2017-18 and 2019-20. 2. Ex-parte dismissal of appeal by Ld CIT(A)/NFAC. 3. Grounds of appeal challenging orders related to business income, expenditure disallowance, and computation of total income. 4. Non-appearance of assessee in first appeal due to reasonable cause. 5. Request for another opportunity of hearing before ld. CIT(A)/NFAC. 6. Failure to adjudicate on specific grounds in the appeal orders. 7. Additions made by CPC related to PF contribution and VAT, CGST, and SGST payable. Analysis: Issue 1: Appeal against orders dated 06.12.2023 and 14.02.2023 - The appeals were directed against separate orders passed for the assessment years 2017-18 and 2019-20. - Both appeals were heard together, and a common order was issued. Issue 2: Ex-parte dismissal of appeal by Ld CIT(A)/NFAC - The assessee was absent during the first appeal, leading to the ex-parte dismissal by Ld CIT(A)/NFAC. - The ex-parte order was challenged by the assessee before the Tribunal. Issue 3: Grounds of appeal related to business income, expenditure disallowance, and computation of total income - Grounds raised by the assessee included challenging the reclassification of income, disallowance of expenditure, and incorrect computation of total income. - The Tribunal considered the arguments presented by both sides and found merit in the assessee's contentions. Issue 4: Non-appearance of assessee in first appeal due to reasonable cause - The assessee's representative was unable to attend the appeal hearings due to a family tragedy. - The Tribunal acknowledged the reasonable cause for non-appearance and set aside the ex-parte order. Issue 5: Request for another opportunity of hearing before ld. CIT(A)/NFAC - The assessee's counsel requested another chance to present the case before ld. CIT(A)/NFAC with supporting documents. - The Tribunal granted the request, emphasizing the importance of a fair hearing. Issue 6: Failure to adjudicate on specific grounds in the appeal orders - The Tribunal noted the failure of Ld CIT(A)/NFAC to adjudicate on certain grounds raised by the assessee in the appeal orders. - The matter was remanded back to ld. CIT(A)/NFAC for a proper decision on the pending issues. Issue 7: Additions made by CPC related to PF contribution and VAT, CGST, and SGST payable - The CPC made additions related to PF contribution and VAT, CGST, and SGST payable, which were contested in the appeals. - The Tribunal reviewed the additions and directed ld. CIT(A)/NFAC to reconsider the issues after providing a fair opportunity to the assessee. In conclusion, the Tribunal allowed both appeals for statistical purposes, highlighting the importance of fair hearings and proper adjudication of grounds raised by the parties involved.
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