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Facts
The assessee filed six appeals against ex-parte orders passed by the CIT(A) for AYs 2013-14 to 2018-19, which confirmed additions made by the AO. The assessee's representative argued that the assessee did not respond to hearing notices due to lack of computer literacy and requested restoration of the appeals for a fresh hearing under natural justice. The Departmental Representative supported the ex-parte orders.
Held
The Income Tax Appellate Tribunal (ITAT) observed that the CIT(A)'s orders were indeed ex-parte. In the interest of justice and equity, the ITAT restored all appeals to the file of the CIT(A) for fresh adjudication. The assessee was directed to cooperate with the Revenue and not seek unnecessary adjournments.
Key Issues
The key issue was whether the ex-parte orders passed by the CIT(A), due to the assessee's non-appearance, should be set aside and the matter restored for re-adjudication based on the principles of natural justice and equity, considering the assessee's claim of lack of awareness of notices.
Sections Cited
250
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI GEORGE GEORGE K., VP & SHRI INTURI RAMA RAO, AM
O R D E R Per: George Gorge K., VP 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 15.10.2024) passed u/s. 250 of Income Tax Act, 1961 (hereinafter "the Act"). The relevant assessment years (AYs) 2013-14 to 2018-19. 2. Since common issues are involved in all these appeals, they were heard together and are being disposed off vide this consolidated order.
to 1032/Coch/2024 Assainar Thevaroth 3. At the very outset we notice that the CIT(A) has passed exparte orders since the assessees did not respond to the hearing notices issued 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 Sr. 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 exparte 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 in the open court on 3rd April, 2025.