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Facts
The assessee filed an appeal against an order from the National Faceless Appeal Centre for AY 2013-14. The assessee's counsel contended that the CIT(A) had passed an ex-parte order without providing a hearing, thereby violating the principles of natural justice, and sought a remand for fresh adjudication.
Held
The Tribunal observed that the CIT(A)'s order was indeed passed ex-parte without hearing the assessee and that the grounds of appeal were not properly adjudicated. Consequently, the matter was remanded to the CIT(A) for a de-novo adjudication, with directions to provide a hearing opportunity to the assessee, who is also directed to cooperate.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without affording a hearing opportunity to the assessee, constituting a violation of natural justice, and if so, whether the matter should be remanded for de-novo adjudication.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH’ SMC’: NEW DELHI
ORDER PER YOGESH KUMAR U.S.JM:
This appeal is filed by the Assessee against the order of Income Tax Department/National Faceless Appeal Centre [“NFAC” for short], dated 28/12/2023 for the Assessment Year 2013-14.
The Ld. Counsel for the Assessee pressing on the Ground No. 2 of the Appeal, submitted that the Ld. CIT(A) has passed ex-parte order without hearing the Assessee which is in violation of principles of natural justice, therefore, sought for an opportunity of being heard to the assessee by remanding the matter to the file of the CIT(A) for fresh adjudication of the Appeal before the CIT(A).
Per contra, the Ld. Departmental Representative relying on the order of the Lower Authorities sought for dismissal of the Appeal filed by the assessee.
Heard the parties and perused the material. The order impugned of the Ld. CIT(A) has been passed ex-parte without hearing the assessee.
The Grounds of appeal of the assessee has not been properly adjudicated by the Ld. CIT(A) while dismissing the Appeal. In view of the above circumstances, we deem it fit to remand the issue to the file of the Ld. CIT(A) for de-novo adjudication of the Appeal filed by the assessee with a direction to the Ld. CIT(A) to provide the opportunity of being heard to the assessee and the assessee is also directed to cooperate with the proceedings before the CIT(A), ordered accordingly.
Indu Suri Vs. ITO 5. In the result, the Appeal filed by the assessee is partly allowed for statistical purpose.