The Tax Publishers2021 TaxPub(DT) 0280 (Ahd-Trib)

INCOME TAX ACT, 1961

Section 250(6)

Where assessee did not appear before both the lower authorities and had wasted precious time of the Revenue and in such case, matter could not be set aside to the lower authorities without any cost, therefore, a cost of Rs. 10,000 which shall be deposited by assessee to Revenue and matter was remanded back to CIT(A) to decide the matter after giving an opportunity of being heard to the assessee.

Appeal [CIT(A)] - Non-appearance by assessee - Adequate opportunity of being heard to assessee -

AO issued a notice to the assessee, an NRI and he could not appear before AO. He made an assessment under section 147 read with section 144. Thereafter, CIT(A) sent him three notices with regard to appeal, he did not appear and in the absence of any submission on behalf of assessee. CIT(A) confirmed the action of AO. Assessee submitted that he had not received any notice from the office of CIT(A). Held: Undisputedly, assessee did not appear before both the lower authorities and had wasted precious time of the Revenue. In such case, matter could not be set aside to the lower authorities without any cost. Thus, in the interest of justice, a cost of Rs. 10,000 which shall be deposited by the assessee to the Revenue and matter was remanded back to CIT(A) to decide the matter after giving an opportunity of being heard to the assessee.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2011-12



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