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 orders of the CIT(A) were set aside to ensure principles of natural justice.

The assessee's appeals before the CIT(A) were 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 submissions.

What were the issues?

Whether the CIT(A) properly afforded the assessee sufficient opportunity of being heard before passing ex-parte orders.

M/S. Concrete Udyog Limited… vs DCIT | ITAT Lucknow 2019

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

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

For Appellant: Shri P. K. Kapoor, C. A

For Respondent: Smt. ALKA Singh, D.R

Hearing: 16/05/2019Pronounced: 16/05/2019

PER T. S. KAPOOR, A.M.

These three appeals have been filed by the assessee against the separate orders of learned CIT(A)-II, Kanpur all dated 13/02/2018 pertaining to assessment years 2012-13 to 2014-15.

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 orders in all the appeals as according to him, nobody has appeared on the dates when the appeals were fixed for hearing before him. From the orders of CIT(A), it is apparent that the CIT(A) had issued various notices to the assessee however, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte orders. Under these facts, we

I.T.A. Nos.417 to 419/Lkw/2018 Asstt Yrs:2012-13 to 2014-15 2

feel that one more opportunity should be given to the assessee as learned CIT(A) has not decided the appeals 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 appeals by the CIT(A). We, therefore, in the interest of justice and fair play to both the parties, set aside the orders of learned CIT(A) and restore the appeals to the file of the CIT(A) with the direction that the CIT(A) shall refix the said appeals and decide the appeals 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 appeals.

In the result, all the appeals filed by the assessee are allowed for statistical purposes.

(Order pronounced in the open court on 16/05/2019)

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

Dated:16/05/2019 *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

M/S. CONCRETE UDYOG LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX- 6, KANPUR

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