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Facts
The assessee appealed against an ex-parte order passed by the CIT(A) for Assessment Years 2014-15 to 2016-17. The CIT(A) had confirmed an addition of Rs. 2,26,00,000/- made by the Assessing Officer as unexplained money. The assessee contended that the ex-parte order was passed without considering the merits and by overlooking adjournment applications.
Held
The Tribunal found that the appellate orders were passed ex-parte without considering the merits and that the assessee's adjournment application was overlooked. In the interest of justice and to satisfy the principles of natural justice, the Tribunal restored the appeals to the CIT(A) with a direction to decide them on merit after providing a reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without considering the merits of the case and overlooking the assessee's adjournment applications, thus violating principles of natural justice.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 05.08.2024 for the AYs 2014-15 to 2016-17.
The facts and circumstances are similar in all the appeals in to 1834/KOL/2024 for A.Y. 2014-15 to 2016-17. Hence, we first take up for A.Y. 2014-15 and the decision would apply mutatis mutandis to the appeals for A.Ys. 2015-16 & 2016-17 accordingly.
The only issue pressed by the assessee at the time of hearing is ground no. 4 in the same is extracted as under:-
The ld. DR on the other hand, left the issue to the wisdom of the Bench.
After hearing the rival contentions and perusing the materials available on record, we find that undoubtedly the appellate orders were passed ex-parte without considering the merit of the case. We also note that on the last date of hearing the application moved by the assessee for grant of adjournment was also overlooked and the appellate authority passed the order. In our opinion and in the interest of justice, we are of the view that assessee needs to be given one more opportunity to present its case in merit by the ld. CIT (A) so that the principle of natural justice could be satisfied. Accordingly, we restore these appeals to the file of the ld. CIT (A) with a direction to decide the same on
In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 24.02.2025.