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Facts
The assessee filed an appeal against the Ld.CIT(A)'s order for AY 2017-18. The Ld.CIT(A) disposed of the appeal ex-parte on 08.09.2023, despite the assessee having requested an adjournment until 15.09.2023 through the online portal, thus denying an opportunity to be heard.
Held
The Tribunal found that the Ld.CIT(A) passed the order without providing adequate opportunity. Consequently, the appeal is restored to the file of the Ld.CIT(A) to pass a fresh order after giving the assessee a proper opportunity of being heard, and the grounds raised by the assessee are allowed for statistical purposes.
Key Issues
Whether the Ld.CIT(A) can pass an ex-parte order without providing an adequate opportunity of hearing, especially when an adjournment request was duly made.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD
सुनवाईक�तारीख/ Date of hearing: 10.06.2024 07.08.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R
This appeal is filed by the assessee against the order of the Ld.CIT(Appeals) – NFAC, Delhi dated 08.09.2023 for the AY 2017-18.
The Ld. Counsel for the assessee, at the outset, submits that the Ld.CIT(A) disposed of the appeal of the assessee ex parte without giving opportunity to the assessee to explain his case. Referring to page 16 of the Paper Book which is the adjournment request made by the assessee through portal the Ld. Counsel submits that on 31.08.2023 the assessee had sought an adjournment
I.T.A.No.3141/Del/2023 till 15.09.2023. However, the Ld.CIT(A) passed order on 08.09.2023 without providing further opportunity to the assessee. Therefore, the Ld. Counsel submits that the matter may be restored to the file of the Ld.CIT(A) for adjudicating the issues afresh in appeal after providing opportunity to the assessee.
Ld. DR has no serious objection.
Considering the rival submissions and perusing the adjournment request made by the assessee, it is observed that though the assessee sought an adjournment the Ld.CIT(A) passed order without providing opportunity to the assessee. Therefore, this appeal is restored to the file of the Ld.CIT(A) who shall pass a fresh order in accordance with law after providing adequate opportunity to the assessee of being heard. Grounds raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose.