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Facts
The assessee filed six appeals against ex parte orders passed by the Commissioner of Income Tax (Appeals) for Assessment Years 2013-14 to 2018-19, under section 250 of the Income Tax Act. The assessee's representative contended that the ex parte orders resulted from the assessee's inability to respond to hearing notices due to a lack of computer literacy.
Held
The Tribunal found that the CIT(A)'s orders were indeed ex parte. In the interest of natural justice and equity, the Tribunal restored all appeals to the file of the CIT(A) for fresh adjudication. The assessee was directed to cooperate with the Revenue and avoid unnecessary adjournments.
Key Issues
Whether ex parte orders passed by the CIT(A) should be set aside and the matter remanded to the CIT(A) for fresh consideration when the assessee claims inability to respond to hearing notices due to lack of computer literacy.
Sections Cited
Income Tax Act, 1961, Section 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri George George K, Vice- & Shri Inturi Rama Rao
:Asst.Year 2016-2017 :Asst.Year 2017-2018 ITA No.969/Coch/2024 :Asst.Year 2018-2019 Sri.Abdussammad Koramkandan The Assistant Commissioner Koramkandan House v. of Income-tax, Tirurangadi Central Circle – 2 Malappuram – 676 306. Kozhikode. PAN : ATBPK8116D. (Appellant) (Respondent) Appellant by : Sri.C.B.M.Warrier, CA Respondent by : Sri.Sanjit Kumar Das, CIT-DR Date of Date of Hearing :07.04.2025 Pronouncement : 07.04.2025 O R D E R Per George George K, Vice-President : These appeals at the instance of assessee are directed against six separate orders of the Commissioner of Income Tax (Appeals)-3, Kochi [“CIT(A)”] (all orders are dated 24.10.2024) passed u/s. 250 of Income Tax Act, 1961 ("the Act" hereinafter). The relevant assessment years are (AYs) 2013-14 to 2018-19.
At the very outset we notice that the CIT(A) has passed ex parte orders since the assessees did not respond to the hearing notices issued -969/Coch/2024. Sri.Assainar Thevaroth by the office of the CIT(A). The learned A.R. submitted that the assessees are not computer literates and has failed to take notice of the hearing notices issued from the office of the first appellate authority. Hence it was prayed that in the interest of natural justice and equity the matter may be restored to the files of the CIT(A).
On the other hand, the learned CIT-DR supported the orders of the AO making addition and the CIT(A) confirming the same.
We have heard the rival submissions and perused the material on record. We find that these the CIT(A)'s orders are ex parte orders since the assessees did not respond to the hearing notices nor filed written submissions. As a last opportunity, in the interest of justice and equity, we restore these appeals to the file of the CIT(A). The assessee is directed to cooperate with the Revenue and shall not seek unnecessary adjournments. It is ordered accordingly.
In the result, all the appeals filed by the assessees are allowed for statistical purposes.
Order pronounced on this 07th day of April, 2025.