SIVAMAI WINES,PUDUCHERRY vs. ITO WARD 1, NAGAPATTINAM

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) vide Order No.ITBA/NFAC/S/250/2022- 23/1051675497(1) dated 30.03.2023. The assessment was framed by the Income Tax Officer, Ward 1, Nagapattinam for the 2 assessment year 2015-16 u/s. 143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 29.12.2017.

At the outset, the ld.counsel for the assessee stated that the order of CIT(A) is ex-parte and it is in violation of principles of natural justice. The ld.counsel for the assessee took us through the order of CIT(A) and stated that the CIT(A) has decided the appeal ex-parte without adjudicating the issue by a non-speaking order. When this was brought to the notice of ld. Senior DR, she stated that various opportunities were given to the assessee to furnish written submissions but assessee has not availed the opportunity. The ld.Senior DR further stated that ample opportunities are given then the CIT(A) has no option to decide the appeal ex-parte. On further query, whether the matter is decided on merits by ld.CIT(A), the ld.CIT-DR could not answer and stated that the order is non- speaking.

After hearing rival contentions and going through the facts of the case, we are of the view that this being a statutory appeal the CIT(A) is duty bound to decide the appeal on merits even though, he decides ex-parte. As the CIT(A) has not passed a speaking order, we set aside the order of CIT(A) and remit the matter back to his

In the result, the appeal filed by the assessee is allowed for statistical purposes.