The assessee appealed an ex-parte order passed by the CIT(A) for AY 2014-15. The assessee had not attended the appellate proceedings despite being given an opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity of hearing to the assessee.

P.Krishnaraj, Tirupur vs DCIT | ITAT Chennai 2023

Q: What did the Tribunal hold?

The Tribunal set aside the impugned ex-parte order and restored the appeal to the first appellate authority for de-novo adjudication. The assessee was granted another opportunity to be heard and substantiate its stand.

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANOMOHAN DAS

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 02-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 21-12-2016. 2. One of the grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte orders. The Ld. AR has pleaded for another opportunity which has been opposed by revenue.

2 - 3. We find that the assessee did not attend the appellate proceedings despite being provided with opportunity of hearing. However, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored to first appellate authority for de-novo adjudication. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand.

The appeal stand allowed for statistical purposes.

Order pronounced in the open Court on 24th April, 2023.

P.KRISHNARAJ,TIRUPUR vs. DCIT CIRCLE 1, TIRUPUR

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