What did the Tribunal hold?

The ITAT found that the assessee was not given a proper and sufficient opportunity to be heard by the CIT(A). Therefore, the ITAT set aside the CIT(A)'s order and restored the appeal for a fresh decision.

The assessee's appeal before the CIT(A) was decided ex-parte because the assessee did not appear for hearings. The CIT(A) had issued notices, but no response was received. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether the CIT(A) properly followed the principles of natural justice by providing sufficient opportunity of being heard to the assessee before passing an ex-parte order.

Rajendra Kumar, Kanpur vs Astt. Commissioner of Income… | s.250 | ITAT Lucknow 2019

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

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

For Appellant: Shri Swarn Singh, C.A

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

Hearing: 17/01/2019Pronounced: 18/01/2019

PER T. S. KAPOOR, A.M.

This appeal has been filed by the assessee against the order of learned CIT(A)-I, Kanpur dated 02/02/2017 pertaining to assessment year 2013-14.

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 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 various 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.293/Lkw/2017 Assessment Year:2013-14 2

should be given to the assessee to present its case before learned CIT(A). 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 18/01/2019)

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

Dated:18/01/2019 *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

RAJENDRA KUMAR,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-II, KANPUR

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