SMT. MONIKA W/O SH. VIJAY SINGH,SIRSA vs. ITO, W-3, SIRSA

PER BENCH

In both these appeals the respective assesses challenge the ex-parte orders passed by the CIT, Hissar pertaining to ITA-924&925/CHD/2019 A.Y. 2010-2011 2010-11 assessment years dated 29 t h March 2019 and 21 s t

February 2019 respectively. It was a common stand of the parties before the Bench that since the facts, circumstances

and submissions in the respective cases remain identical,

accordingly, the submissions advanced in ITA-925/CHD/2019

would address the submissions advanced in ITA-

924/CHD/2019. 2. In the said background the ld.AR drew attention to the Ground 2 raised by the assessee in the present appeals. The said Ground is reproduced from ITA 925/CHD/2019 as under :

“2. That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in disposing off the appeal ex-partee without granting any fair opportunity of being heard to the appellant.

submitted that the CIT(A) has passed an ex-parte order

relying upon the decision of the ITAT in the case of CIT versus

Multiplan 38 ITD (Del) 320 amongst others and has dismissed

the appeal of the assessee in limini.It was his submission that the said order is not in accordance with the statutory mandate

ITA-924&925/CHD/2019 A.Y. 2010-2011 as set out in section 250 [6] of the Act. Accordingly, it was his

prayer that the impugned order may be set aside so as to afford

the assessee an opportunity of being heard.

opportunities provided to the assessee as set out in para 5 of the impugned order and explain why they had not been availed

of. In reply it was submitted by him that the assessee having

appointed a C.A. to represent her, remained confident that all that is required to be done was being done. It was elaborated

that the assessee being a housewife remained confident that she was being represented before the said authority by her C.A.

that the appeals may be remanded back accepting his oral

undertaking that the assesses shall participate in the proceedings.

available on record. On a perusal of the record it is seen that the order passed by the ld. CIT(A) is not in accordance with law

as the appeals of the respective assesses have been dismissed

ITA-924&925/CHD/2019 A.Y. 2010-2011 in limine and not by way of a speaking order as is the statutory

requirement, hence, the orders are unsustainable in law. It is even otherwise seen that as far as the respective assessees are concerned, that after having appointed C.A. Mr Ashok Singhal

whose submissions have been noticed by the CIT(A) in para3 of the order, the belief that the assessees shall be represented is well founded. Accordingly, in order to address this statutory

deficit in the order and in the interests of substantial justice,

it is deemed appropriate to set aside the impugned order back

to the First Appellate Authority. The assessee in its own

interests is directed to ensure full and fair participation before

the said Authority as failing which it is made clear that the CIT(A) shall be at liberty to pass an order in accordance with law.

accordingly is identically set aside as being unsustainable in law since it is not in conformity with the requirements of sub-

section (6) of Section 250 of the Income Tax Act, 1961 and even

otherwise, the assessee having appointed a counsel cannot be faulted for lack of proper representation before the said

Authority. Thus, in the interests of justice in the light of the ITA-924&925/CHD/2019 A.Y. 2010-2011 order as set out in ITA 925/CHD/2019, the impugned order

herein is also set aside back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law. The assessee in its own interests is directed to ensure full and proper representation before the said Authority failing which,

it is made clear that the CIT(A) shall be at liberty to pass an order on the basis of material available on record. Said order

was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

Order pronounced on 9 t h July,2021. ( अ"नपूणा" गु"ता ) ( "दवा "संह ) (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद"य/ Accountant Member "या"यक सद"य/ Judicial Member “पूनम” आदेश क" ""त"ल"प अ"े"षत/ Copy of the order forwarded to : अपीलाथ"/ The Appellant –