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Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SMT. DIVA SINGH & SHRI O.P. KANT
Date of Hearing 21.10.2021 Date of Pronouncement 22.10.2021 Hearing conducted via Webex ORDER PER DIVA SINGH, J.M.
The present appeal has been filed by the assessee, wherein the correctness of the order dated 29.01.2018 of CIT(Appeals)-9, New Delhi pertaining to 2013-14 assessment year has been assailed on various grounds. However, at the time of hearing, the parties addressed their arguments only qua the issues set out in ground nos. 1 & 2. Accordingly these are reproduced hereunder for completeness: - 1. “That the Ld. Commissioner of Income Tax (Appeal) (“CIT(A)”) has grossly erred on facts and in law in dismissing the appeal without giving the appellant a sufficient and a proper opportunity to be heard, that is in violation of principles of natural justice and hence, unjustified.
That the Ld. CIT(A) has erred in facts and circumstances of the case in stating that the appellant has not attended the hearing on various dates when on first 2 occasions, the notices were not received by the appellant, which is in violation of the principles of natural justice as the appellant was prevented by reasonable cause in not attending the appellate proceedings.”
2. The Ld. AR inviting attention to the impugned order submitted that the order passed by the Ld. CIT(A) is an ex parte order and he has been instructed by the assessee to state that for each of the dates the appeal was stated to be fixed for hearing after notice the assessee has never received any notice for the specific dates of hearing. It was also Ld. CIT(Appeals) folder/obtain records thereof etc. In the light of these facts it was his humble prayer that in case the appeal of the assessee is restored to the file of the CIT(A) the assessee shall participate in the proceedings fully and fairly. Accordingly it was his prayer that a remand may be directed in order to grant an effective opportunity of being heard to the assessee.
The Ld. Sr. DR considering the record posed no objection to the said request for remand.
We have heard the submissions and perused the material available on record. In the light of the submissions as advanced by the assessee we are of the view that the prayer of the assessee deserves to be allowed. The impugned order accordingly is set aside in toto and the issues are restored back to the file of the CIT(Appeals) with a direction to pass a speaking order in accordance with law after hearing the assessee. While so directing it is made clear that the opportunity so afforded to the assessee in good faith accepting the oral undertaking given by the Ld. AR should be utilized by the assessee fully and fairly by making proper representations before the CIT(A) and should not be abused. It is made clear that in the eventuality of abuse of the trust reposed in the assessee the Ld. CIT(A) shall be at liberty to pass an order on the basis of material available on record. Said order was pronounced in the open court at the time of hearing itself.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 22/10/2021