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Facts
The assessee's appeal was rejected by the Ld. CIT(A) who discussed facts from another case, allegedly violating principles of natural justice. The assessee contended that this led to an ex-parte order without considering their submissions.
Held
The Tribunal found that the Ld. CIT(A) had indeed relied on facts from another case and rejected the assessee's appeal ex-parte. The Tribunal considered it appropriate to remand the matter back to the Ld. CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) erred in rejecting the appeal by relying on facts of another case, thereby violating principles of natural justice and passing an ex-parte order?
Sections Cited
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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by assessee against the order of Commissioner of Income Tax, Appeal ADDL/JCIT (A)-9 Mumbai dated 12.03.2025 challenging therein rejection of its appeal by the Ld. CIT(A) by discussing facts of the other case.
At the outset, the Ld. Counsel for the assessee has submitted that Ld. CIT(A) has discussed facts of the other case on Page No. 2 of the impugned order which are not related to the case of the assessee. The counsel has argued that by referring the facts of the other case, the Ld. CIT(A) has missed
Asst. Year: 2014-15 to consider the submissions of the assessee and passed an ex-parte order by stating that assessee is not interested in pursuing its appeal which is in violation of principles of natural justice. He accordingly requested that the matter may be remanded back to the file of the Ld. CIT(A) to pass an order on merits of the case after considering the true facts, written submissions of the assessee and after granting adequate opportunity of being heard by passing a speaking order.
The Ld. DR although relied on the impugned order. However, he did not controvert the facts that the Ld. CIT(A) has discussed facts of another case which are not directly or indirectly related to the case of the assessee. Accordingly, he has no objection in remanding the matter back to the file of the Ld. CIT(A) to pass the order afresh on merits of the case.
Having heard both the sides and perusal of material on record, we find that admittedly the Ld. CIT(A) has picked up the facts of the other case and rejected the appeal of the assessee ex-parte qua by mentioning that the appellant was not interested in pursuing the appeal. In view of the principles of natural justice, we consider it deem appropriate to remand back the matter to the file of the Ld. CIT(A) to adjudicate the matter afresh after granting an adequate opportunity of being heard to the appellant assessee and Asst. Year: 2014-15 considering the submissions made by assessee on record and further submissions may be filed in compliance to any queries raised by the CIT(A) in the course of fresh appellate proceedings. The assessee is directed to cooperate in the fresh appellate proceedings before the CIT(A).
Accordingly, the matter is remanded back to the CIT(A) for fresh adjudication in accordance with law.
In the result, the appeal is allowed for statistical purpose.
Order pronounced in the open court on 09/04/2026.