What did the Tribunal hold?

The Tribunal held that the assessee was not given a proper and sufficient opportunity of being heard by the CIT(A). Therefore, the order of the CIT(A) was set aside to provide a fresh hearing.

The assessee's appeal before the CIT(A) was decided ex-parte as no one appeared on behalf of the assessee. The CIT(A) had issued notices, but the assessee neither appeared nor filed written submissions.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without affording a proper opportunity of hearing to the assessee.

Sri Vishwa Nath Gupta, Kanpur vs DCIT | ITAT Lucknow 2019

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri S. K. Garg, Advocate, Shri P. K. Kapoor, C. A

For Respondent: Shri Sushil Kumar Madhuk, CIT, D.R

Hearing: 19/09/2019Pronounced: 20/09/2019

PER T. S. KAPOOR, A.M.

This appeal has been filed by the assessee against the order of learned CIT(A)-IV, Kanpur dated 14/11/2018 pertaining to assessment year 2015-16.

We have heard the rival parties and have gone through the material placed on record. We noted that learned CIT(A) has passed ex-parte order as according to him, nobody had appeared on the dates when the appeal was fixed for hearing before him. From the order of CIT(A), it is apparent that the CIT(A) had issued notices to the assessee however, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte order. However, we feel that one more opportunity

I.T.A. No.719/Lkw/2018 Assessment Year:2015-16 2

should be given to the assessee as learned CIT(A) has not decided the appeal on merits. The provision of section 250 which deals with the procedure in appeal before the CIT(A), allows a right to an assessee to be heard at the time of hearing of appeal. Even the natural justice demands that no appeal should be disposed of without being heard the party or without giving him the proper and sufficient opportunity. We are of the view from the facts of the case that the assessee has not been given proper and sufficient opportunity before disposing of the appeal by the CIT(A). We, therefore, in the interest of justice and fair play to both the parties, set aside the order of CIT(A) and restore the appeal to the file of the CIT(A) with the direction that the CIT(A) shall refix the said appeal and decide the appeal afresh after giving proper and sufficient opportunity of being heard to the assessee. The assessee is also directed to be present on the date of hearing fixed by learned CIT(A) and not seek undue adjournment and co- operate with learned CIT(A) in disposing of the appeal.

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

(Order pronounced in the open court on 20/09/2019)

Sd/. Sd/. ( A. D. JAIN ) ( T. S. KAPOOR ) Vice President Accountant Member

Dated:20/09/2019 *Singh

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow

SRI VISHWA NATH GUPTA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 01, KANPUR

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