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2024 (6) TMI 24 - AT - Income TaxIssues involved: Appeal against CIT(A) order for assessment year 2015-16. Summary: The appeal was filed by the assessee against the order of CIT(A)-13, Pune for the assessment year 2015-16. The appellant, a company engaged in manufacturing and trading, had filed a return of income declaring Nil income. The assessment was completed by the Assessing Officer under section 143(3) read with section 144C(3) of the Income-tax Act, 1961, making an addition on account of Transfer Pricing adjustment under section 92CA(3). The CIT(A) dismissed the appeal for non-prosecution without discussing the merits of the case. The Tribunal found that the notice of hearing was not properly served to the appellant company as per the provisions of section 282(1) of the Act. Citing a decision of the Punjab & Haryana High Court, the Tribunal emphasized the importance of following proper procedures in serving notices. Additionally, the Tribunal noted that the CIT(A) should have addressed the merits of the issue even in the case of an ex-parte order, as per legal precedent from the Bombay High Court. Consequently, the Tribunal remitted the matter back to the CIT(A) for fresh consideration in accordance with the law, allowing the appeal partly for statistical purposes. The Tribunal highlighted the improper service of notice by the CIT(A) and the failure to address the merits of the case in the appeal process. By referencing legal precedents, the Tribunal emphasized the importance of following proper procedures and addressing the substantive issues in appeals. As a result, the matter was remitted back to the CIT(A) for fresh consideration in accordance with the law, and the appeal was partly allowed for statistical purposes.
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