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Facts
The appeals were filed by the assessee against the orders of the CIT(A). The assessee argued that the CIT(A)'s orders were cryptic, non-speaking, and that their submissions were not fully considered, leading to a lack of proper opportunity. Additionally, the Assessing Officer's orders were ex-parte.
Held
The Tribunal found that the assessee did not receive a proper opportunity to present their case before the learned CIT(A) and that the orders passed by the Assessing Officer were ex-parte. Therefore, the Tribunal set aside the impugned appellate orders.
Key Issues
Whether the appellate orders passed by the CIT(A) were cryptic and non-speaking, and whether the assessee was provided with a reasonable opportunity to present their case before the authorities.
Sections Cited
206C(1C), 206C(6A), 206C
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
(A) These appeals vide to 249/Lkw/2019 have been filed by the assessee against the respective impugned appellate orders of learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short] each dated 22/01/2019. These appeals were heard together and for the sake convenience, a consolidated order is being passed.
(B) At the time of hearing, the learned Counsel for the assessee submitted that the impugned appellate orders passed by the learned CIT(A) are cryptic and non speaking orders. He further submitted that the submissions made by the assessee during appellate proceedings in the office of the learned CIT(A) were not fully taken into consideration and the , 248 & 249/Lkw/2019 Assessment Years:2013-14 to 2015-16 2 assessee did not get proper opportunity to present the case before the learned CIT(A). The learned Counsel for the assessee submitted, further more, that the orders passed by the Assessing Officer u/s 206C(1C)/206C(6A) of the Act were passed ex-parte qua the assessee without providing reasonable opportunity to the assessee. In view of the foregoing submissions, learned Counsel for the assessee submitted that the issues in dispute in the present appeal before the Tribunal, should be restored back to the file of the officer holding jurisdiction to pass orders u/s 206C of the Act with the direction to pass de novo orders in accordance with law after providing reasonable opportunity to the assessee. The learned D.R. for Revenue expressed no objection to this. Accordingly, in the specific facts and circumstances of the present appeals before us, the impugned appellate orders of the learned CIT(A) are set aside and the officer holding jurisdiction u/s 206C of the Act is directed to pass de novo orders in accordance with law after providing reasonable opportunity to the assessee.
(C) In the result, all the appeals are allowed for statistical purposes.
(Order pronounced in the open court on 18/07/2025)