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Facts
The assessee filed appeals against a common order of the CIT(A) for AYs 2013-14 and 2017-18. The assessee's counsel argued that the CIT(A) finalized the matter ex-parte despite an adjournment request due to Diwali, denying a proper opportunity to be heard.
Held
To prevent a miscarriage of justice, the Tribunal remitted the issue back to the Ld. CIT(A) for fresh adjudication. The CIT(A) is directed to pass a reasoned order after granting the assessee a proper opportunity of being heard and considering all evidence, with a condition for the assessee's cooperation.
Key Issues
Whether the ex-parte order passed by the CIT(A) was valid, given the alleged lack of proper hearing opportunity for the assessee, and if the case should be remitted for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “E” BENCH, DELHI
Before: MS. MADHUMITA ROY & SMT. RENU JAUHRI
Both these appeals are directed against the common order dated 15.11.2023 passed by the Ld. CIT(A)-26, New Delhi arising out of the Assessment Order dated 29.12.2019 and 31.12.2019 respectively passed by the ACIT,CC-14, New Delhi for Assessment Years 2013 -14 & 2017-18.
At the very threshold of the matter, the Ld. Counsel appearing for the assessee submitted before us that though the adjournment was sought for due to festival of Diwali and the office being closed the matter was finalized ex-parte. In that view of the matter the assessee is not given a proper opportunity to represent his case effectively. Under this facts and circumstances of the matter, he, therefore, prays for remitting the issue to the file of the Ld. CIT(A) for adjudication of the same afresh. The Ld. DR has not objected such prayer with all his fairness.
Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, in order to prevent the miscarriage of justice, we find that the assessee be given a further opportunity of being heard and the appeals are, thus, disposed of by remitting the issue to the file of Ld. CIT(A) for adjudication of the same afresh. The Ld. CIT(A) is directed to pass a reasoned order upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the appeal. We also make it clear that in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to pass orders strictly in accordance with law.
The assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 11.12.2024