SRI NAGAPPA AGENCIES,MADURAI vs. JCIT, CORP. CIRCLE-1,, MADURAI

1. This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 09.12.2024 for the Assessment Year (hereinafter referred to as "AY”) 2017-18.

The main grievance of the assessee is that the Ld.CIT(A) has passed an ex parte order qua assessee and brought to our notice that the Ld.CIT(A) was of the view that since eight (8) notices of his went unanswered by the assessee, he dismissed the appeal of the assessee and confirmed the action of the AO. In this regard, the assessee has brought to our notice that the Ld.CIT(A) erred in finding that the assessee failed to reply to his notices, rather, the assessee had replied to the notices issued by the Ld.CIT(A) and firstly, referred to Page Nos.9-11 of the Paper Book which shows that the assessee had in fact uploaded written submissions before the Ld.CIT(A). And it was shown that the assessee had filed replies on 11.03.2024 [which fact is discernable from Page No.15 of the Paper Book] as well as other response on 22.5.2024 [acknowledgement of response is noted at Page No.17 of the Paper Book] and similar acknowledgment of response dated 11.07.2024 is found placed at Page No.19 of the Paper Book. We also note that written submissions had been filed by the assessee before the NFAC, Delhi, dated 11.07.2024 [which is also found placed at Page Nos.21-23 of the Paper Book]. Thus, the assessee has contradicted the findings of the Ld.CIT(A)

that assessee failed to avail the opportunities of hearing by simply not complying with the various notices issued by him.

In the light of the aforesaid facts discernable from the record placed before us, we find that there is per se violation of natural justice and therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to decide the appeal in accordance to law as per sub-section (6) of section 250 of the (AY 2017-18) Sri Nagappa Agencies Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘); and the Ld.AR has undertaken to diligently participate in the appellate proceedings and seek video conferencing facility which may be extended to the Ld.AR of the assessee. The Ld.CIT(A) to decide the appeal on merits after hearing the assessee.

In the result, appeal filed by the assessee is allowed for statistical purposes.