D SANGEETHA,NAMAKKAL vs. ITO, WARD-5, NAMAKKAL

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ITA 116/CHNY/2019Status: DisposedITAT Chennai23 August 2021AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice and natural justice, decided to set aside the ex-parte order passed by the CIT(A). The matter was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex-parte order because the assessee could not appear due to circumstances beyond their control. The assessee requested another opportunity to present their case.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing an opportunity to the assessee to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA

Hearing: 23.08.2021Pronounced: 23.08.2021

आदेश / O R D E R

Per V. Durga Rao, Judicial Member:

1.

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), Salem in dated 15.11.2018 relevant to the Assessment Year 2014-15.

2.

When this appeal was taken up for hearing, the learned Counsel for the assessee had submitted that the Ld. CIT(A) passed an ex-parte order on 15.11.2018 and submitted that the assessee could not appear before the Ld. CIT(A) as the circumstances were beyond his control.

He further prayed that one more opportunity may be given to the assessee to substantiate his case before the Ld. CIT(A).

3.

On the other hand the learned Departmental Representative has not raised any objection to the submissions of the learned Counsel for the assessee.

4.

We have heard both the sides through video conferencing, perused the materials available on record and gone through the orders of the authorities below.

5.

We find that the Ld. CIT(A) has passed an ex-parte orders.

Therefore, in the interest of justice and also by following the principles of natural justice, we are of the view that one more opportunity may be given to the assessee to substantiate his case before the Ld. CIT(A).

Accordingly, the order passed by the Ld. CIT(A) is set aside and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the assessee. We also direct the Assessee to appear before the Ld.

3 -: CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

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