What did the Tribunal hold?

The Tribunal found that the CIT(A) order was passed ex-parte and lacked details about notice issuance. It was held that the principle of natural justice was denied by not affording the assessee an opportunity to be heard.

The assessee's appeal was decided ex-parte by the CIT(A) without any attendance or written submissions from the assessee. The assessee claims they never received any notice of hearing.

What were the issues?

Whether the CIT(A) order passed ex-parte without proper notice to the assessee violates the principles of natural justice.

Kohinoor Enterprises, Srinagar vs DCIT | ITAT Amritsar 2018

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. SANJAY ARORA & SH. N.K.CHOUDHRY

Hearing: 16.05.2018Pronounced: 29.05.2018

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.602(Asr)/2017 Assessment Year:2007-08

Kohinoor Enterprises Vs. Dy. CIT 7-Sheikh Bagh, Circle-3, Srinagar Srinagar, J&K PAN:AAEFK2623F (Appellant) (Respondent) Appellant by: Sh. P.N. Arora (Adv.) Respondent by: Sh. A.N. Mishra (Ld. DR) Date of hearing: 16.05.2018 Date of pronouncement: 29.05.2018 ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Assessee/Appellant, on feeling aggrieved against the order dated 30.06.2017, impugned herein, passed by the Ld. CIT(A)-1, Amritsar Camp at Srinagar, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

The order under challenge admittedly is an ex-parte order and in para-5 of the order, it has been observed by the Ld. CIT(A) that during the course of appellate proceedings, none

ITA No.602/Asr/2017 (A.Y:2007-08) 2 Kohinoor Enterpries vs. DCIT

attended and nor filed any written submissions which according to our mind does not speak about the issuing of notice and its serving upon the assessee/appellant and date and mode of the notices also does not reflect from the order under challenge. It is admitted fact that the camp was organized by the Ld. CIT(A)-1, Amritsar at Srinagar and the appeal of the assessee was decided as ex-parte. The claim of the assessee is that no notice of hearing of appeal was ever received , therefore, the question of appearing before the CIT(A) at all did not arise and while deciding the appeal, the Ld. CIT(A) denied the principle of natural justice by not affording the opportunity of heard, as it is the fundamental right of the assessee. In the aforesaid circumstances, we feel it appropriate to set aside the order passed by the Ld. CIT(A) and remand the case to the file of the Ld. CIT(A) for decision afresh after affording proper and reasonable opportunity of being heard to the assessee/appellant.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 29 .05.2018.

Sd/- Sd/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:29.05.2018 /PK/ Ps.

ITA No.602/Asr/2017 (A.Y:2007-08) 3 Kohinoor Enterpries vs. DCIT

Copy of the order forwarded to: (1) Kohinoor Enterprise, Srinagar (2) The Dy. CIT, Circle-3, Srinagar (3) The CIT(A)-1, Amritsar Campt at Srinagar (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar True copy

By order

KOHINOOR ENTERPRISES,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3, SRINAGAR

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