Restoration of appeal for non-prosecution granted after ineffective notice and lack of hearing in faceless proceedings.

The assessee's appeal was dismissed for non-prosecution, but the ITAT accepted that notices were not effectively received and that the assessee was unfamiliar with electronic and faceless proceedings. As the Department did not oppose restoration, the Tribunal held that one further opportunity was justified. The dismissal was set aside, and the matter was remitted for de novo adjudication with a direction to grant reasonable opportunity of hearing. The assessee was also directed to cooperate in the proceedings, and the grounds were allowed for statistical purposes.

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Issues: Whether the dismissal of the assessee's appeal for non-prosecution required interference and whether the matter should be restored for fresh adjudication after providing an opportunity of hearing.

Analysis: The assessee stated that notices were not effectively received and that he was unfamiliar with electronic and faceless proceedings. The Department did not oppose the request for restoration. In the circumstances, the lack of effective compliance before the lower authorities was accepted as a sufficient ground to grant one more opportunity, and the matter was sent back for fresh consideration with a direction to afford reasonable opportunity of hearing.

Conclusion: The dismissal for non-prosecution was set aside and the matter was remitted to the Assessing Officer for de novo adjudication. The assessee was directed to cooperate in the proceedings, and the grounds were allowed for statistical purposes.

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