GHANSHYAM LAL DHAKAD,BHILWARA vs. ITO, WARD-3, BHILWARA

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ITA 123/JODH/2019Status: DisposedITAT Jodhpur07 May 2019AY 2010-114 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in deciding the appeal ex-parte without ensuring proper service of notice and adhering to principles of natural justice. The case was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte addition of Rs. 23,58,700/- made by the Assessing Officer. The CIT(A) also decided the appeal ex-parte without providing the assessee an opportunity to be heard.

What were the issues?

Whether the CIT(A) followed principles of natural justice by providing a reasonable opportunity of being heard to the assessee before deciding the appeal ex-parte.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH (SMC

Before: SHRI N.K. SAINIShri Ghanshyam Lal

For Respondent: DR Assessee By None
Pronounced: 07.05.2019

This is an appeal by the assessee against the order dated 02.01.2019 of Ld. Commissioner of Income Tax (Appeals), Ajmer.

2.

During the course of hearing, nobody was present on behalf of the assessee and the notice issued was returned by the Postal Authorities with the remarks "assessee not residing on the address stated". I, therefore, proceeded

ex-parte qua the assessee and the appeal is decided after hearing the Ld. Sr.

DR.

3.

The only grievance of the assessee in this appeal relates to sustenance

of addition of Rs. 23,58,700/- made by the Assessing Officer by passing the

ex-parte order u/s 144 read with section 147 of the Income Tax Act, 1961 (in

short 'the Act') by considering the amount of Rs. 23,58,700/- deposited in the

Saving Bank account as 'income from other sources'.

4.

Being aggrieved, the assessee carried the matter to the Ld. CIT(A) who

decided the appeal ex-parte by observing in para 3 of the order as under:-

"3.0 During the course of appellate proceedings, the appeal was fixed for hearing on 10.9.2018, 24.09.2018, 4.10.2018, 10.10.2018, 5.11.2018, 26.11.2018 and 18.12.2018. the appeal was last fixed for hearing on 2.1.2019. no one has attended on any of the date of hearing and no written submission has been filed. Therefore, the appeal is decided after going thought the assessment order and grounds of appeal as under."

5.

Now, the assessee is in appeal. The Sr. DR strongly supported the

orders of the authorities below.

6.

I have considered the submissions of the Ld. Sr. DR and perused the

material available on record.

7.

In the present case, it is noticed that the Ld. CIT(A) although

mentioned that the appeal was fixed for hearing on various dates and the last

one was on 2.1.2019, however, it is not brought on record that the notice of hearing was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. I, therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside this case back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.

8.

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

(Order Pronounced in the Court on 07.05.2019)

Sd/- (N.K. SAINI) Vice President Dated : 07. 05.2019 “आर.के.” आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकरआयु�त/ CIT 4. आयकरआयु�त (अपील)/ The CIT(A) 5. �वभागीय��त�न�ध, आयकरअपील!यआ�धकरण, च$डीगढ़/ DR, ITAT, Jodhpur 6. गाड'फाईल/ Guard File

आदेशानुसार/ By order सहायकपंजीकार/ Assistant Registrar

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