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Facts
The assessee's appeal stems from an ex-parte order passed by the learned CIT(A). The assessee's representative requested one more opportunity to present their case before the CIT(A), while the Revenue's representative argued that sufficient opportunities were already provided.
Held
The Tribunal found that although opportunities were given, the order was ex-parte. Applying the principles of natural justice, the Tribunal set aside the CIT(A)'s order and remitted the matter back for fresh adjudication on merits after granting the assessee a reasonable opportunity to be heard.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) after an ex-parte order was passed.
Sections Cited
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 03/02/2025 Date of Order – 10/02/2025
O R D E R PER V. DURGA RAO, J.M.
The appeal by the assessee is emanating from the impugned order dated 18/10/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2019–20.
When this appeal is taken up for hearing, the learned A.R. appearing for the assessee submitted that the learned CIT(A) passed an ex-parte order and prayed that one opportunity may be granted by restoring the matter to the file of the learned CIT(A) to enable the assessee to substantiate its case before the learned CIT(A).
2 Minal Rathod ITA no.634/Nag./2024 2. On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assessee, however, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A).
We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) granted opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assessee to substantiate the case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 10/02/2025