MESERS UJAGAR MAL,SAT PAL,NAKODAR vs. INCOME TAX OFFICER, NAKODAR

The only grievance of the assessee in this appeal relates to the confirmation of addition made by the AO amounting to Rs.5,00,000/- u/s 68 of the Income Tax Act, 1961 (hereinafter referred to as the Act) without considering the submissions of the assessee.

Facts of the case in brief are that the assessee filed the return of income on 05.08.2014 declaring an income of Rs.4,46,560/- which was processed u/s 143(1) of the Tax Act. Later on, the case

Being aggrieved the assessee carried the matter to the ld. CIT(A) who passed the ex-parte order and sustained the additions made by the AO.

Now the assessee is in appeal. The ld. Counsel for the assessee submitted that the notice for hearing was not served upon the assessee. Therefore, the ld. CIT(A) was not justified in passing the ex-parte order without giving an opportunity of being heard to the assessee.

In his rival submissions, the ld. DR submitted that the assessee was non- cooperative and did not attend the proceedings whenever the case was fixed for hearing. Therefore, there was no alternative with the ld. CIT(A) except to decide the appeal of the assessee ex-parte.

We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is noticed that the ld. CIT(A) mentioned in the impugned order that the case was fixed for hearing on 08.05.2018 and the notice was issued on 23.04.2018. However, nowhere it is mentioned that the said notice was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. We, therefore, by considering the totality of the facts, deem it appropriate to set aside this case back to the file of the ld. CIT(A) to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assesse.