ASHISH SHIVHARE,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX(CENTRAL)-I, BHOPA;, BHOPAL
What did the Tribunal hold?
The Tribunal held that the case should be remanded back to the CIT(A) to decide the issue on merits after giving the assessee an opportunity of being heard. The assessee was directed to comply with future notices.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). The CIT(A) had passed an order without affording the assessee an opportunity of being heard. The assessee cited technical glitches in the e-portal as a reason for non-compliance.
What were the issues?
Whether the CIT(A) erred in passing an order without providing the assessee with an opportunity of being heard, and if the case should be remanded for proper adjudication.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JABALPUR BENCH ‘DB’, JABALPUR
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-3, Bhopal dated 13.09.2021
On going through the record, we find that the ld. CIT(A) has not afforded the opportunity to the assessee and passed the adjudication order. The ld. AR submitted the printouts of hearings notices and E-proceedings from page no. 68 to 78 of the paper book which have been duly perused. Further the ld. AR submitted that owning to the technical glitches in the new e - portal from April 21 st to September 21 st, 2021 which have been duly reported and reproduced at page no. 76 to 79 of the paper book. Having considered entire record before us, we hold that no prejudice would be caused to the Revenue, if the case is 2 Ashish Shivhare being remanded back to the file of the ld. CIT(A) to adjudicate the issue on merits by passing a speaking order after affording an opportunity of being heard to the assessee. The assessee shall comply to the notices issued by the ld. CIT(A) from time to time without seeking any unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 01/12/2023.
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