2024 (10) TMI 526 - AT - Income Tax

Ex-parte order passed by the CIT(A) - No Opportunity of being heard - Plea of the assessee was that the non-appearance/participation was not deliberate and the ld. AR undertakes to appear before the authorities, provided an opportunity is given - HELD THAT - Since, ex-parte order has been passed by the ld.CIT(A) we deem it fit to restore the appeal back to the file of the ld.CIT(A)-NFAC by relying on the decision Tin Box Company 2001 (2) TMI 13 - SUPREME COURT and direct the ld.CIT(A)-NFAC to denovo frame the order in accordance to law, after providing reasonable opportunity to the assessee. The assessee shall deposit cost of Rs. 5,000/- within 30 days from the date of receipt of this order to Tamil Nadu State Legal Services Authority at Hon ble High Court of Madras. The proof of the same will be furnished by the Assessee before ld.CIT(A)-NFAC. Needless to say, assessee to be diligent and file written submissions and relevant documents if advised so. Appeal filed by the assessee is allowed for statistical purposes.

Summary

The appeal by the assessee against the order of the Commissioner of Income Tax (Appeals) was allowed by the Appellate Tribunal ITAT Chennai for the assessment year 2018-19. The Tribunal directed the Commissioner to denovo frame the order after providing a reasonable opportunity to the assessee. The assessee was instructed to deposit a cost of Rs. 5,000 to the Tamil Nadu State Legal Services Authority.