What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back for a fresh hearing. The assessee was directed to participate in the proceedings and the CIT(A) was instructed to pass a speaking order after providing a reasonable opportunity of being heard.

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-representation. The assessee's AR submitted that the assessee could not participate in the hearings despite notices being sent.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and if the assessee should be granted another opportunity to present their case.

Sh. Dharam Pal Garg, Manimajra vs DCIT | ITAT Chandigarh 2019

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM

For Appellant: Shri Ashok Goyal

For Respondent: Smt. Meenakshi Vohra, Sr.DR

Pronounced: 04.10.2019

आदेश/ORDER PER DIVA SINGH

The present appeal has been filed by the assessee wherein the corre ctness of the order dated 30.01.2019 of CAT(A)-3 Gurgaon pertaining to 2009–10 assessment year is assailed on various grounds on merit.

The Ld. AR inviting attention to the impugned order submitted that the assessee could not participate on the three occasions when the notice for the hearing was stated to have been sent. It was submitted that he was unable to

ITA 315 /CHD/2019 A.Y. 2009-10 Page 2 of 3

readily address whether the notices were received by the

assessee or not, however, the assessee is interested in

pursuing the appeal filed as the grievance of the assessee

remains. In the circumstances, it was his limited prayer

that the issue may be set aside back to the file of the CIT(A)

accepting the oral undertaking of the ld. AR that the

assessee shall participate in the proceedings.

The ld. CIT-DR considering the fact that the order

passed is an ex-parte order, made no objection to the prayer

for remand.

We have heard the rival submissions and perused the

material available on record. It is seen that before passing

of the order dated 30.01.2019 the ld. CIT(A) takes note of the

fact that the appeal had been fixed for hearing on

27.06.2018, 23.08.2018 and 25.01.2019. It is seen that

there is no mention in the order as to how the notices were

sent to the assessee. Even othe rwise, it is seen that no

specific argument has been advanced for non-representation.

However, the fact remains that the appeal has been

dismissed for non-representation. Accordingly, in the

interests of substantial justice accepting oral undertaking

given by the ld. AR, the impugned order is set aside back to

the file of the CIT(A) with a direction to pass a speaking

order in accordance with law after giving the assessee a

ITA 315 /CHD/2019 A.Y. 2009-10 Page 3 of 3

reasonable opportunity of being heard. While so directing, it

is deemed appropriate to add a word of caution to the

assessee not to abuse the trust reposed in fair and full

participation in the proceedings before the CIT(A) in its own

interests fairly which it is made clear that in the eventuality

of abuse of the trust, the ld. CIT(A) would 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

he aring itself.

In the result, the appeal of the assessee is allowed for

statistical purposes.

Order pronounced in the Open Court on 4 th October,2019.

Sd/- Sd/- ( अ�नपूणा� गु�ता ) ( �दवा �संह ) (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member “Poonam” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकर आयु�त/ CIT 3. आयकर आयु�त (अपील)/ The CIT(A) 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File 6. आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

SH. DHARAM PAL GARG,MANIMAJRA vs. DCIT, CC-1, CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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