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Facts
The assessee filed multiple appeals against ex-parte orders passed by the Ld. CIT(A) for Assessment Years 2014-15 to 2020-21. The assessee's counsel argued that the CIT(A) disregarded adjournment requests made due to the assessee's severe illness (old age, weakness, post-corona patient), thereby denying a proper opportunity of being heard.
Held
The Tribunal quashed the impugned ex-parte orders passed by the Ld. CIT(A) and restored the matters to the file of the CIT(A) for de novo adjudication. The CIT(A) was directed to grant the assessee a further opportunity of being heard and to consider all evidence, including any new evidence filed by the assessee.
Key Issues
Whether the CIT(A) was justified in passing ex-parte orders without granting the assessee a proper opportunity of being heard, despite repeated requests for adjournment due to the assessee's severe physical ailment, violating principles of natural justice.
Sections Cited
153A, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M BALAGANESH
O R D E R PER BENCH:
The bunch of appeals filed at the behest of the assessee are directed against the common order dated 27.06.2023 passed by the Ld. CIT(A)-27, New Delhi arising out of the common order dated 29.09.2021 under Section 153A read with Section 143(3), 143(3) of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) for Assessment Year 2014-15 to 2019-20 and 2020-21 respectively. Since all the appeals are filed by the same assessee and the issues at the present moment before us are identical, these are heard analogously and are being disposed of by a common order.
At the time of hearing of the instant appeals, the Ld. Counsel appearing for the assessee submitted before us that the orders passed by the Ld. CIT(A) are exparte order. The Ld. AR fairly submitted that though number of occasions the matters were fixed for hearing, the assessee was unable to appear before the Appellate forum. However, it was further contended by him that adjournment was sought for on behalf of the assessee before the Ld. CIT(A) on the ground of illness of the assessee due to old age having severe weakness and unable to walk or to do any type of movement. He is overweight and post corona patient which was also mentioned by the son of the assessee in writing to the concerned CA engaged for the assessee. Due to such illness of the assessee the data/brief of the case was not been able to be provided to the concerned CA to represent the matters before the Ld. CIT(A) in its proper perspective. The medical prescriptions issued by the out patient department of All India Institute of Medical Sciences Hospital, New Delhi was also annexed to the said letter written by the son of the assessee. The concerned CA, in turn, informed the same to the Ld. CIT(A) by and under his letter dated 27.06.2023 while seeking adjournment on behalf of the assessee. Inspite of the said request for adjournment in the appeals before the Ld. CIT(A) on behalf of the assessee, the Ld. CIT(A) proceeded with the appeals and finalized the same exparte. Relevant to mention that the Ld. Counsel appearing for the