Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
ORDER / आदेश Per Rajesh Kumar, AM:
This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 15.09.2022 for the AY 2014-15.
At the outset, the Ld. Counsel for the assessee submitted before the Bench that the First appellate Authority has passed ex-parte order without deciding the issue on merit and without taking the cognizance of the adjournment letter filed by the assesse
2 Assessment Year: 2014-15 Ankit Patni (HUF) on 12.09.2022. The Ld. Counsel for the assessee submitted that the Ld. CIT(A) has given three notices dated 11.01.2021, 24.08.2022 and 06.09.2022 to the assessee fixing the hearings on various dates. In the last date i.e. 06.09.2022 the Ld. CIT(A) has fixed the response due date on 13.09.2022. The Ld. A.R. placed before the Bench the adjournment details filed online and explained that the assessee moved an adjournment request on 12.09.2022 seeking adjournment of hearing to 28.09.2022. However, the Ld. CIT(A) passed the order on 15.09.2022 by giving wrong findings that the assessee did not file any adjournment details. The Ld. A.R therefore requested that the appeal may kindly be set aside to the file of the Ld. CIT(A) with the direction to decide the same on merit.
The Ld. D.R on the other hand fairly agreed with the ex-parte order passed by the Ld. CIT(A), left the issue at the wisdom of the Bench.
After hearing the rival contentions and perusing the adjournment details, we find that the assessee has moved an adjournment request on 12.09.2022 before the response due date i.e 13.09.2022 seeking adjournment up to 28.09.2022. However the Ld. CIT(A) has passed the ex-parte order on 15.09.2022 without considering the issue on merit and request of adjournment filed by the assessee. We observe that the Ld. CIT(A) has passed a cryptic four line order which is extracted below:
“The appellant was sent notices of hearing/submission 11.01.2021, 24.08.2022 and 06.09.2022. There was no reply from the appellant at given address. Therefore, it seems appellant has no interest in pursuing the appeal. Hence, I do not find any reason to interfere with the order passed by the assessing officer. In sum, appeal is dismissed.” Thus it is clear that the Ld. CIT(A) has passed a cryptic and non-speaking order without dealing with merits of the case. Under these circumstances the ends of justice would be met if the case is restored back to the file of the Ld. CIT(A) to decide the same on merit after affording reasonable opportunity of hearing to the assessee. Accordingly the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 17th February, 2023