JAI PRAKASH SINGH,ALLAHABAD vs. PR. CIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

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ITA 12/ALLD/2023Status: HeardITAT Allahabad16 March 2023AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that passing the order prior to the hearing date, despite an adjournment application, violated the principles of natural justice. The assessee was not given an opportunity to pursue the adjournment or argue the case.

What were the facts?

The assessee's appeal was listed for hearing on 13.01.2023. The assessee filed an adjournment application due to sickness. However, the CIT(A) passed the impugned order on 12.01.2023, one day before the scheduled hearing.

What were the issues?

Whether the CIT(A) violated the principles of natural justice by passing an ex-parte order before the scheduled hearing date and rejecting an adjournment application.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD ‘SMC’ BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI. RAMIT KOCHAR

Hearing: 16.03.2023Pronounced: 16.03.2023

O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 12.01.2023 of CIT(A)(National Faceless Appeal Centre, Delhi) for the assessment year 2014-15.

2.

None has appeared on behalf of the assessee when this appeal was called for hearing. However, an application for adjournment has been filed on behalf of the assessee on the ground of sickness and hospitalization of the assessee. At the outset, we note that the CIT(A) has passed impugned order ex parte that too before the date of hearing fixed on 13.01.2023 therefore, we propose to hear and dispose of this appeal ex parte.

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