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Facts
The assessee's appeal arose from an order of the CIT(A) concerning assessment year 2018-19. The assessee contended that the CIT(A) decided the appeal without serving a notice of hearing, violating principles of natural justice. The CIT(A)'s office issued notices via ITBA portal but failed to demonstrate actual service.
Held
The Tribunal held that the CIT(A) has no power to dismiss an appeal in limine without discussing merits. The Tribunal restored the matter to the CIT(A) for fresh decision, emphasizing the need to provide a meaningful opportunity to the assessee.
Key Issues
Whether the CIT(A) violated principles of natural justice by deciding the appeal without ensuring proper service of hearing notice on the assessee.
Sections Cited
250
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Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI PRASHANT MAHARISHI & SHRI PRAKASH CHAND YADAV
PER PRAKASH CHAND YADAV, JUDICIAL MEMBER:
Present appeal of the assessee is arising from the order of ld. CIT(A) dated 11.2.2025 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1073129424(1) and relates to assessment year 2018-19, passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).
The assessee has raised 6 grounds of appeal, out of which, in ground Nos.1 & 2, the assessee has challenged the order of ld. CIT(A) on the ground that the same has been passed in utter disregard of the principles of natural justice.
3. At the outset, ld. Counsel appraising ground Nos.1 & 2 argued that the ld. CIT(A) has decided the appeal without serving the notice of hearing on the assessee.
We have heard the rival submissions and perused the materials available on record. Perusal of the ld. CIT(A)’s order would show that the office of the ld. CIT(A) has issued 6 notices to the assessee through ITBA portal. However, the office of ld. CIT(A) has failed to demonstrate as to whether any notice of hearing was actually served upon the assessee. Further, the ld. CIT(A) has no power to dismiss the appeal of the assessee in limine, without discussing the merits of the case as held by the Hon’ble Bombay High Court n the case of PCIT vs. Premkumar Arjundas Luthra reported in 297 CTR 614(Bom). Therefore, considering the facts and circumstances of the case, we deem it appropriate to restore the matter to the file of ld. CIT(A) for deciding afresh in accordance with law. Needless to say, that the ld. CIT(A) would provide meaningful opportunity to the assessee before passing any order.
In the result, appeal of the assessee stands allowed. Order pronounced in the open court on 24th June, 2025