VENKATESALU CHITRA,COIMBATORE vs. ITO, NON- CORPORATE WARD 1(1), COIMBATORE, COIMBATORE

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ITA 289/CHNY/2023Status: DisposedITAT Chennai24 April 2023AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the ex-parte order passed by the CIT(A) and restored the appeal to the first appellate authority for de-novo adjudication. The assessee was granted another opportunity to be heard.

What were the facts?

The assessee's appeal for AY 2014-15 was dismissed ex-parte by the CIT(A) as the assessee did not attend the appellate proceedings. The assessee appealed this order to the ITAT.

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.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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 05-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 30-12-2016. At the time of hearing, none appeared for assessee. Accordingly, the appeal is being disposed-off with the able assistance of Ld. Sr. DR who has supported the findings rendered in impugned order. One of the

2 - grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte order.

2. 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 by way of a speaking order. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand.

3. The appeal stand allowed for statistical purposes. Order pronounced in the open Court on 24th April, 2023.

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