What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file. The CIT(A) was directed to refix the appeal, give the assessee a proper opportunity to be heard, and decide the appeal on merits after considering a condonation application.

The assessee's appeal before the CIT(A) was dismissed for being barred by limitation by 14 days. The assessee failed to appear before the CIT(A) despite notices, leading to an ex-parte order.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing a proper opportunity to be heard and without deciding on the condonation of delay.

Shri Reet Ram, Bareilly vs ITO | ITAT Lucknow 2019

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

Before: SHRI T. S. KAPOOR

For Respondent: Shri C. K. Singh, D.R

Hearing: 29/07/2019Pronounced: 31/07/2019

This appeal has been filed by the assessee against the order of learned CIT(A), Bareilly dated 08/03/2019 pertaining to assessment year 2010-11.

At the threshold, we noted that when this appeal was called for hearing, neither anybody appeared on behalf of the assessee nor adjournment application was filed. We find that proper notice of hearing has already been sent to the assessee. I noted that this is a case where the CIT(A) has dismissed the appeal of the assessee as the appeal was barred by limitation by 14 days. In his order, under para 2.0, learned CIT(A) has mentioned that in column No. 14 of Form No. 35, the assessee has mentioned that there is no delay in filing of appeal which means that assessee was under impression that the appeal filed by him is within the time. Learned CIT(A) had issued various notices to the assessee for hearing

I.T.A. No.335/Lkw/2019 Assessment Year:2010-11 2

before him, however, neither anybody appeared on behalf of the assessee nor filed adjournment application. Under these facts, learned CIT(A) passed the ex-parte order dismissing the appeal of the assessee. While dismissing the appeal he has also not condoned the delay of 14 days in filing the appeal. However, 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 to seek undue adjournment and co-operate with learned CIT(A) in disposing of the appeal. The assessee is also directed to file condonation application duly supported by affidavit and proper evidence which learned CIT(A) shall consider sympathetically and shall decide the appeal on merits.

In the result, the appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open court on 31/07/2019)

Sd/. ( T. S. KAPOOR ) Accountant Member Dated:31/07/2019 *Singh

I.T.A. No.335/Lkw/2019 Assessment Year:2010-11 3

Copy of the order forwarded to : 1. The Appellant

The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow

SHRI REET RAM,BAREILLY vs. INCOME TAX OFFICER, WARD- 2(3), BAREILLY

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