SEEMA SRANA,LUCKNOW vs. INCOME TAX OFFICER-5(3), LUCKNOW

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ITA 645/LKW/2019Status: DisposedITAT Lucknow17 June 2021AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to present their case before the CIT(A). The CIT(A) is obligated to decide appeals on merit even in the absence of representation.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-appearance. The ITAT noted that the service of notice on the assessee was not commented upon by the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without ensuring proper service of notice and without deciding on merits. The right of the assessee to a fair hearing.

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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Respondent: Shri Harish Gidwani, D.R

PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A)-2, Lucknow dated 2/9/2019, for the assessment year 2013-14. 2. None has appeared for the assessee. However, finding that the matter can be proceeded with in the absence of the assessee, we are doing so, having heard the ld. D.R. and having perused the material on record. 3. By virtue of the impugned order, the ld. CIT(A) has dismissed the appeal of the assessee ex-parte qua the assessee, for non-appearance. In the order under appeal, the ld. CIT(A) talks about the issuance of notice/s to the assessee. However, the service of the said notice/s on the assessee has not been Page 2 of 2 commented on. In this view of the matter, another opportunity of hearing requires to be given to the assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.) and ‘Ms. Swati Pawa vs. Dy. CIT’, 175 ITD 622 (Del)] and incumbent on the ld CIT(A) to decide an appeal on merit even in the absence of any representation before them.

5.

In view of the above, the matter is remitted to the file of the ld. CIT(A) to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the ld. CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.

6.

In the result, for statistical purposes, the appeal is treated as allowed. Order pronounced in the open Court on 17/06/2021.

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