What did the Tribunal hold?

The Tribunal held that the assessee was not given a proper and sufficient opportunity of being heard, violating principles of natural justice. The CIT(A)'s ex-parte order was set aside.

The assessee's appeal before the CIT(A) was dismissed ex-parte as the CIT(A) believed no one appeared. However, the assessee had sent an adjournment application via speed post which was delivered before the ex-parte order was passed.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's adjournment request and providing a sufficient opportunity to be heard.

Smt. Bhagyawati, Hardoi vs ITO | ITAT Lucknow 2019

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

Before: SHRI T. S. KAPOOR

For Appellant: Shri Faizan Ali

For Respondent: Smt. Alka Singh, D. R

Hearing: 01/08/2019Pronounced: 02/08/2019

This appeal has been filed by the assessee against the order of learned CIT(A), Bareilly dated 11/02/2019 pertaining to assessment year 2014-15.

I have heard the rival parties and have gone through the material placed on record. I noted that learned CIT(A) has passed ex-parte order as according to him, nobody has 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 two notices to the assessee however, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte order. The Learned A. R. had invited my attention to copy of adjournment application, which was sent by assessee via speed post and which was delivered in the office of learned CIT(A) on 07/02/2019 and in the adjournment application the assessee had requested for date after

I.T.A. No.229/Lkw/2019 Assessment Year:2014-15 2

17/02/2019. However, learned CIT(A), without bringing on record the adjournment application, has dismissed the appeal of assessee by passing ex-parte order on 11/02/2019. Therefore, I feel that one more opportunity 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. I am 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). I, 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 02/08/2019)

Sd/. ( T. S. KAPOOR ) Accountant Member Dated:02/08/2019 *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

SMT. BHAGYAWATI,HARDOI vs. INCOME TAX OFFICER- 3(2), HARDOI

What did the Tribunal hold?

What were the facts?

What were the issues?

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