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Facts
The assessee's appeal was against an ex-parte order by the Ld.CIT(A) for AY 2017-18. The Ld.CIT(A) passed the order because the assessee allegedly did not respond to notices.
Held
The Tribunal found that the assessee had indeed responded and provided acknowledgments as proof. It held that the ex-parte order violated natural justice.
Key Issues
Whether the ex-parte order passed by the Ld.CIT(A) was vitiated due to violation of natural justice and lack of proper response from the assessee.
Sections Cited
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/Addl./JCIT(A), (hereinafter referred to as “the Ld.CIT(A)”), Thane, dated 10.07.2025 for the Assessment Year (hereinafter referred to as "AY”) 2017-18.
At the outset, it is noted that the impugned order of the Ld.CIT(A)
1. is ex parte qua assessee. According to the Ld.CIT(A), the assessee didn’t respond to his notices dated 22.01.2021 & 14.02.2025 which led him to pass the impugned ex parte order. But, according to the Ld.AR, the allegation of the Ld.CIT(A) that assessee didn’t respond to his notices are
per se wrong because the assessee had uploaded the replies/explanation to the notices; and in order to support such a contention brought to our notice the acknowledgement given by the department regarding uploading/filing of the same. Having perused the acknowledgment given by the department which confirm the fact that assessee had uploaded response to the questions raised by the Ld.CIT(A), goes on to disprove the allegation of the Ld.CIT(A) that assessee didn’t respond to his notices, which was the reason for him to pass the ex parte order. Hence, we find that there is violation of natural justice resulting in the order of the Ld.CIT(A) being vitiated and therefore, we are inclined to set aside the same and restore the appeal back to the file of the Ld.CIT(A) with a direction to the Ld.CIT(A) to decide the grounds of appeal on merits after hearing the assessee and the assessee to file all the relevant documents to support the grounds of appeal raised by him and the Ld.CIT(A) to pass order in accordance to law.
In the result, appeal filed by the assessee is allowed for statistical purposes.