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Facts
The assessee filed appeals against ex-parte orders passed by the CIT(A). The assessee contended that these orders were passed without considering the merits of the case and that their adjournment applications were overlooked. The Revenue left the issue to the discretion of the Bench.
Held
The Tribunal found that the appellate orders were indeed passed ex-parte and without considering the merits. It also noted that an adjournment application was overlooked. Therefore, the Tribunal restored the appeals to the CIT(A) to provide the assessee with another opportunity to present their case on merit, thereby satisfying the principle of natural justice.
Key Issues
Whether the ex-parte appellate orders passed without considering the assessee's adjournment applications and merits violate the 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.