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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee's grievance was that they were not provided an opportunity of hearing as notices were not served on the correct address mentioned in Form No. 35.
Held
The Tribunal held that the CIT(A) should have made all efforts to serve notice on the assessee at the given address, and failure to do so violated principles of natural justice. Therefore, the case was remanded back.
Key Issues
Whether the ex-parte order passed by the CIT(A) is valid when the assessee was not provided with proper notice and opportunity of hearing.
Sections Cited
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Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY
आदेश/Order
Per Krinwant Sahay, AM :
Appeal in this case has been filed by the assessee against the order dated 06.02.2025 passed by the Ld.
627-Chd-2025 2 Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi.
Though numerous grounds have been raised by the Assessee but the sole grievance of the Assessee is that the Assessee was not provided any opportunity of hearing to present and explain his case before the authorities below, as both the orders passed by the Assessing Officer and CIT(A) were ex-parte.
During proceedings before us, ld. Counsel for the Assessee reinterred that it is an ex-parte order passed by the Ld. CIT(A). The reason for non-compliance of notices issued by the CIT(A) to the Assessee was that the Ld. CIT(A) did not issue the notices on the address mentioned in Form No. 35. Neither any notice was received by the Assessee nor any notice was served on the Assessee by any means by the Department. Therefore, ld. Counsel for the Assessee requested for remanding it back to the file of the Assessing Officer.
Per contra, the ld. DR relied on the orders of the authorities below.
627-Chd-2025 3
We have considered the orders passed by the authorities below and we find that the Ld. CIT(A) has passed and ex-parte order. As per counsel of the Assessee, no notice was issued by the Ld. CIT(A) on the address given in Form No. 35. It was because of this reason that the Assessee could not receive any notice and there was no compliance from the Assessee’s side. We think that the CIT(A) should have made all efforts to serve a notice on the Assessee on the address given in Form No. 35 but that has not been done in this case. Therefore, keeping in view the element of natural justice in mind, we are inclined to remand this case back to the file of the Assessing Officer.
Accordingly, the case is remanded back to the file of the Assessing Officer for adjudication afresh on merit, by considering the submissions and documents produced by the Assessee and the relevant material available on record. Needless to say, that the AO shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the AO. All pleas available under 627-Chd-2025 4 the law shall remain so available to the assessee. Ordered accordingly.