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Facts
The assessee filed an appeal against the order of the CIT(A). The assessment order and the CIT(A) order were passed ex-parte without any findings on merits. The assessee claimed that notices from CIT(A) were not received.
Held
The Tribunal held that both the assessment order and the CIT(A) order were ex-parte and lacked findings on merits. To ensure natural justice, the matter was remanded back to the CIT(A) for fresh adjudication on merits.
Key Issues
Whether the ex-parte assessment and appellate orders, lacking findings on merits, violate the principles of natural justice and require remand for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 26.10.2021 of ld. CIT(A)-5, Ludhiana [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2019-23.
389-Chd-2024 Shree Shakti Agro Industries, Sirsa
2 2. At the very outset, ld. Counsel for the Assessee submitted that the assessment order passed by the A.O. in this case is an ex-parte order and the ld. CIT(A) has also passed an ex- parte order without giving any findings on merits in the appellate order. He further argued that different notices issued by the ld. CIT(A) were not received by the Assessee, therefore, there was no compliance made.
The ld. Counsel submitted before the Bench that the matter has not been decided on merits either by the Assessing Officer during the assessment proceedings or by the CIT(A) during the appellate proceedings, therefore, keeping in view the principle of natural justice to the Assessee, the matter may be remanded to the file of the CIT(A) for fresh adjudication on merit.
The ld. DR relied on the order of the CIT(A).
We have considered the ex-parte order of the Assessing Officer and ex-parte order passed by the CIT(A). We also find that the ld. CIT(A) while dismissing the appeal of the Assessee has not given any findings on merit. Therefore, in order to do the natural justice to the Assessee, the matter is remanded back to the CIT(A) for fresh adjudication on merits, in 389-Chd-2024 Shree Shakti Agro Industries, Sirsa
3 accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
In the result, appeal is allowed for statistical purposes.
Order pronounced on 22 .01.2025.