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Facts
The assessee's appeal was filed against the order of the Ld. CIT(A) which was passed ex parte. The assessee's representative could not appear before the Ld. CIT(A) due to a personal medical emergency, which was supported by an affidavit and medical documents.
Held
The Tribunal held that the ex parte order passed by the Ld. CIT(A) denied the assessee a reasonable opportunity of being heard, violating the principles of natural justice. Therefore, the matter was restored to the Ld. CIT(A) for fresh adjudication.
Key Issues
Whether the ex parte order passed by the Ld. CIT(A) was in violation of natural justice and required to be set aside for a fresh adjudication after providing an opportunity to the assessee.
Sections Cited
250, 143(3)
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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER & SHRI ANIKESH BANERJEE
O R D E R Per Anikesh Banerjee (JM):
The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeals)-52, Mumbai [hereinafter called, ‘Ld. CIT(A)] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2018-19, date of order 16/10/2024. The impugned order emanated from the order of the Learned Assistant Commissioner of Income-tax, Circle 4(1) Mumbai (hereinafter called, the “Ld.AO”) passed under section 143(3) of the Act, date of order 31/12/2019.
2 ITA 6526/Mum /2024 Srinderkumar Bansilal Sharma.
We have heard both the parties and perused the material available on record. The Ld. AR submitted that the appellate order was passed ex parte, as none could appear before the Ld. CIT(A) during the relevant proceedings. In support, the Ld. AR filed an affidavit sworn by the authorised Chartered Accountant, Shri Keshav Jetsey, who had been engaged to represent the matter before the Ld. CIT(A). By way of an affidavit dated 05.07.2025, Shri Jetsey deposed that during the course of appellate proceedings, his mother was critically ill and admitted to the Intensive Care Unit for nearly two months. Owing to this, he was preoccupied with her care and consequently could not appear before the Ld. CIT(A). In support of his statements, the relevant medical documents have been annexed to the affidavit, which are now part of the record.
The Ld. DR has not raised any serious objection to the submissions made by the assessee.
In our considered view, it is evident that the appellate order was passed ex parte and that the assessee was not afforded a reasonable opportunity of being heard. The denial of such opportunity amounts to a violation of the principles of natural justice. Therefore, we consider it appropriate to restore the matter to the file of the Ld. CIT(A) for adjudication de novo, after granting the assessee a reasonable opportunity of being heard. The assessee shall also be permitted to file any additional evidence relevant to the appeal proceedings. We make no observation on the merits of the case, so as to avoid causing any prejudice in the fresh proceedings. The assessee is directed to cooperate and be diligent during the remand proceedings to enable expeditious disposal of the appeal.
3 ITA 6526/Mum /2024 Srinderkumar Bansilal Sharma. 5. In the result, the appeal of the assessee bearing