GEETA HANUMANTH KOTABAGI,DHARWAD vs. INCOME TAX OFFICER, WARD-1(1), HUBLI
Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE
Before: SHRI NARENDER KUMAR CHODHRY & SHRI WASEEM AHMEDAssessment Year: 2016-17
PER WASEEM AHMED, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee against the order passed by the NFAC,
Delhi vide order dated
09/05/2024
in DIN
No.ITBA/NFAC/S/250/2024-25/1064771455(1) for the assessment year
2016-17. 2. When the matter was called for hearing, none appeared on behalf of the assessee. Even on the earlier occasions when the appeal was listed, there was no appearance from the side of the assessee. The records show that the matter has already been listed for hearing on multiple dates without representation from the assessee.
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3. It is also seen that there was no representation before the learned CIT(A). The appellate order shows that the appeal was fixed for hearing only once through a notice dated 9 April 2024. The relevant part of the order of the learned CIT(A) records as under:
Before this appeal, vide notice dated 9 April 2024, Appellant was afforded opportunity to explain her case.
The learned CIT(A) thereafter disposed of the appeal by order dated 9 May 2024 under section 250 of the Act. It is clear that only one notice was issued to the assessee before passing the order. Even at the time of hearing before us, the learned DR could not controvert these facts.
Considering the above, we are of the view that there is a violation of the principles of natural justice at the level of the CIT(A). Therefore, we are inclined to set aside the issue to the file of the learned CIT(A) for fresh adjudication, with a direction to grant proper opportunity of being heard to the assessee. The assessee is also directed to extend full cooperation and avoid unwarranted adjournments. Hence, the ground of appeal of the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is hereby allowed for statistical purposes. Order pronounced in court on 9th day of October, 2025 (NARENDER KUMAR CHODHRY) Accountant Member Bangalore Dated, 9th October, 2025
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Copy to:
The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file
By order
Asst.