KARUPPAUDAIYAR SELLAMUTHU,SALEM vs. ITO,NFAC, DELHI

The Ld. AR, at the outset, submitted that quantum assessment orders as well as penalty orders passed by lower authorities are ex- parte orders. Accordingly, Ld. AR sought remand of impugned matters to Ld. AO so that the assessee could substantiate his claim before the Ld. AO. The Ld. Sr. DR submitted that the assessee remained negligent in attending any of the proceedings.

The Bench observed that the assessee did not appear before the lower authorities despite being given sufficient opportunities. However, the Bench accept the submission of Ld. AR by observing that after all the orders of the lower authorities are ex-parte orders and keeping in mind the principle of natural justice, the assessee be provided with another opportunity of hearing. Therefore, the impugned orders are set-aside. However, this concession would come upon payment of cost of Rs. 10,000/-. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order. The & 164/Chny/2023 :- 3 -:

In the result, both the appeals of the assessee are allowed for statistical purposes.