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Facts
The assessee's appeals were against impugned orders of the CIT(A). The assessee's AR submitted that the CIT(A) passed an ex-parte order and requested an opportunity to present their case. The Revenue's DR contended that the assessee was provided sufficient opportunities but failed to appear or provide details.
Held
The Tribunal noted that the CIT(A) order was ex-parte and the assessee had also not appeared before the Assessing Officer. To meet the ends of justice and in adherence to natural justice principles, the Tribunal decided to grant one opportunity to the assessee.
Key Issues
Whether an opportunity of being heard should be granted to the assessee when the CIT(A) order was ex-parte and the assessee had not appeared before the lower authorities.
Sections Cited
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGARAO
2. When these appeals are 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 Shree Sadguru Gajanan Maharaj Sewabhavi Mandal A.Y. 2017–18 & 2019–20
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).
I have heard both the parties, perused the materials available on record and gone through orders of the authorities below. I 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. We noticed that even before the Assessing Officer also, the assessee did not appear. In view of the overall facts and circumstances of the case, to meet the ends of justice, therefore, I am of the opinion that by following the principles of natural justice, one opportunity should be given to the assessee to substantiate the cases before the learned CIT(A). In view of the above, the orders passed by the learned CIT(A) are hereby set aside and remit the matters back to the file of the Assessing Officer and direct him to adjudicate the matters 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, assessee’s appeals for A.Y. 2017-18 and 2019-20 are allowed for statistical purposes.
3 Shree Sadguru Gajanan Maharaj Sewabhavi Mandal A.Y. 2017–18 & 2019–20
In the result, appeals stand allowed for statistical purposes. Order pronounced in the open Court on