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Facts
The assessee's appeal was dismissed ex-parte by the CIT(A) despite a request for adjournment. The assessee claimed that the principles of natural justice were not followed. The tribunal noted that the adjournment request was not considered before the rejection.
Held
The tribunal held that the rejection of the appeal without considering the adjournment application was unfair. The case was remitted back to the CIT(A) to provide an opportunity of being heard to the assessee and pass a fresh order.
Key Issues
Whether the CIT(A) followed the principles of natural justice by not considering the assessee's adjournment request before passing an ex-parte order?
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, DELHI
Before: MS. MADHUMITA ROY
ORDER The instant appeal filed by the assessee is directed against the order dated 12.11.2024 passed by the Commissioner of Income Tax (hereinafter referred as “CIT”) for A.Y. 2013-14.
At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the Ld. CIT(A) passed an exparte order though on 11.11.2024 he sought for adjournment in the appeal through e-mail, the proof whereof is duly submitted. In that view of the matter, the principal of natural justice has not been followed by the First Appellate Authority while rejecting the appeal preferred by the assessee and hence he prays further opportunity of being heard by the said authority.
Such prayer made by the Ld.AR has not been controverted by the ld. DR with all his fairness.
4. Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, particularly the adjournment application preferred by the assessee on 11.11.2024 not having being considered, rejection of appeal on 12.11.2024 is found to be unfair. Under this facts and circumstances of the matter in my considered opinion, the assessee be given a further opportunity to represent its case before lower authority. Thus, this appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for passing an order afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. It is also made clear that in the event, the assessee does not cooperate with the ld.CIT(A), the said authority would be at liberty to finalise the assessment strictly in accordance with law. The appeal preferred by assessee is, thus, allowed for statistical purposes.
In the result, the appeal is allowed for statistical purpose.
Order pronounced in the open court on 12.03.2025.