SODHI GARMENTS,,LUDHIANA vs. ASSESSING OFFICER,, LUDHIANA
What did the Tribunal hold?
The Income Tax Appellate Tribunal (ITAT) set aside the impugned order of the CIT (Appeals) and restored the matter for fresh adjudication. The CIT (Appeals) was directed to provide a proper and adequate opportunity of hearing to the assessee, who in turn was advised to remain vigilant and check emails.
What were the facts?
The assessee appealed against an ex-parte order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The assessee contended that they were not given an opportunity of hearing and did not receive the notices sent by the CIT (Appeals) to their registered email ID.
What were the issues?
Whether the CIT (Appeals) erred in passing an ex-parte order without providing a proper opportunity of hearing to the assessee, thus violating principles of natural justice.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH
Before: SH. SANJAY GARG
ORDER The present appeal has been preferred by the assessee against the order dated 22.01.2025 of the Commissioner of Income Tax (Appeals) NFAC, Delhi pertaining to 2017-18 assessment year.
None appeared on behalf of the assessee. After perusing the facts and circumstances of the case, we deem
ITA 399/CHD/2025 A.Y. 2017-18 2 it appropriate to decide the appeal after hearing ld. CIT DR and after perusing the record.
A perusal of the grounds of appeal reveals that the assessee has mainly contested that no opportunity has been given by the ld.CIT (Appeals) to the assessee to present his case before him. That the assessee did not receive any notice of hearing from the ld.CIT (Appeals). A perusal of the impugned order of the ld.CIT (Appeals) also reveals that the same is an ex-parte order of the CIT (Appeals). Though the ld.CIT (Appeals) has mentioned that the notices were sent on the registered e-mail ID of the assessee, however, plea of t he assessee is that it did not come to the notice of the assessee.
Considering the overall facts and circumstances, in my view, interest of justice will be well served if the assessee is given an opportunity to present his case before the ld.CIT (Appeals). Accordingly, I set aside the impugned order of ld.CIT (Appeals) and restore the matter to the file of ld.CIT (Appeals) for deciding the appeal afresh. Needless to say, that the ld.CIT (Appeals) shall give proper and adequate opportunity of hearing to the assessee. The assessee will also remain vigilant and duly check the e-mail received
ITA 399/CHD/2025 A.Y. 2017-18 3 from the ld.CIT (Appeals) and promptly appear and present his case as and when called for by the ld.CIT (Appeals).
With the above observations, appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced on 30th October, 2025.
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