What did the Tribunal hold?

The Tribunal held that the CIT(A) should have provided a proper and sufficient opportunity for the assessee to be heard before passing an ex-parte order. The principles of natural justice require that parties be heard.

The assessee's appeal before the CIT(A) was decided ex-parte as the assessee did not appear for hearings. The CIT(A) had issued notices, but no response was received. The assessee contended they were not given a proper opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording a proper opportunity of hearing to the assessee, violating principles of natural justice.

M/S Haqsons Exports, Kanpur vs ITO | ITAT Lucknow 2019

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

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

For Appellant: Shri Rakesh Garg, Advocate

For Respondent: Shri A. K. Bar, CIT (D.R.)

Hearing: 28/02/2019Pronounced: 08/03/2019

PER T. S. KAPOOR, A.M.

This appeal has been filed by the assessee against the order of learned CIT(A)-I, Kanpur dated 23/04/2018 pertaining to assessment year 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 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.554/Lkw/2018 Assessment Year:2014-15 2

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. 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 08/03/2019)

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

Dated:08/03/2019 *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 HAQSONS EXPORTS,KANPUR vs. INCOME TAX OFFICER- 1(5), KANPUR

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