NASIMBEN SADIKBHAI KOTADIA,BHANVAD vs. INCOME TAX OFFICER, DWARKA

At the time of hearing, none appeared on behalf of assessee nor filed any application for adjournment despite issuance of notice for hearing, on the address given by the assessee, in Form-36, and Ld.Senior Departmental Representative for the respondent / Revenue was present. In absence of any application filed by the assessee / appellant, the appeal is disposed of ex parte, after hearing Ld.Sr-DR on merits in terms of Rule 24 of Income Tax Appellate Tribunal Rules, 1963.

The ld Senior DR submitted that despite of providing several opportunities of hearing, the assessee could not appear before Ld. CIT(A) during the appellate proceedings. The assessee was negligent in her approach; therefore, assessee’s appeal may be dismissed.

I have heard learned DR for the Revenue. I find that Ld. CIT(A) issued notices of hearing through ITBA portal and thereafter passed ex- parte order, as none appeared during the appellate proceedings. Having heard the Learned Senior Departmental Representative (Ld. Sr. DR) and perused the materials available on record. It is seen that during the appellate proceedings, the assessee did not submit details and documents before the Ld. CIT(A), as notices were served on the assessee through ITBA portal. I also note that Ld. CIT(A) has not passed the order as per the mandate of provisions of section 250(6) of the Act, as the order was passed by Ld.CIT(A), without hearing the assessee, and without considering details available in the assessment proceedings. That is, Ld. CIT(A) did not pass order on merit based on the material available on record. Hence, I am of the view that one more opportunity should be given to the assessee to plead her case before the Assessing Officer. I note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, I restore the matter back to the file of Assessing Officer for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest her stand forthwith. Therefore, I deem it fit and proper to set aside the order of the Ld. CIT(A) and remit the matter back to the file of Assessing Officer to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.