Indra Devi Vs. AC/DC, CC, Muzaffarpur

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Indra Devi, against the order of the Commissioner of Income-tax (Appeals), Patna, dated 27.05.2024 for the Assessment Year 2013-14. At the time of hearing before the Income Tax Appellate Tribunal (ITAT), neither the assessee nor the authorized representative appeared. The assessee had also not appeared before any of the authorities below. The Departmental Representative (DR) pointed out that the assessee had not appeared before any of the authorities and suggested that the appeals may be restored to the file of the Commissioner of Income-tax (Appeals). The assessment was framed under section 147 read with section 144 of the Act when the assessee failed to appear on the dates fixed for hearing by the Assessing Officer (AO). Similarly, before the Commissioner of Income-tax (Appeals), there was no representation on behalf of the assessee, and therefore, the appeals were dismissed for want of requisite information/documents.…

Legal Issues

• 1. Whether the assessee deserves another opportunity of hearing before the authorities below?

Judgment Outcome

Decided in favour of Assessee.

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