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Facts
The appeals were filed by the assessee against ex-parte orders passed by the learned CIT(A) for assessment years 2017-18 and 2018-19. The assessee's AR argued that the ex-parte order was due to reasons beyond the assessee's control and requested an opportunity to present their case.
Held
The Tribunal found that although the CIT(A) had granted opportunities, the order was ex-parte. Following the principles of natural justice, the Tribunal set aside the CIT(A)'s order and remanded the matter back for fresh adjudication on merits, with a direction to provide a reasonable opportunity of being heard to the assessee.
Key Issues
Whether the ex-parte order passed by the learned CIT(A) was justified, and whether the assessee should be granted another opportunity to present their case.
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 – 21/01/2025 Date of Order – 23/01/2025
O R D E R PER V. DURGA RAO, J.M.
These appeals by the assessee are against the impugned orders of even date 23/07/2024, passed by the learned Commissioner of Income Tax (Appeals)–, National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18 and 2018–19.
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 for the reason beyond the control of the assessee and prayed that one opportunity may be granted by restoring the matter to the file of the learned
2 Amogh Gajanan Sawant and 512/Nag./2024 CIT(A) to enable the assessee to substantiate its case before the learned CIT(A).
2. On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assesse, 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 assesse 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, appeals for A.Y. 2017–18 and 2018–19 filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 23/01/2025