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Facts
The assessee filed an appeal against the order of the Ld. CIT(Appeals)-(NFAC) for AY 2016-17, which was disposed of ex parte without considering the assessee's submissions. The assessee contended that they had been responding to notices and were serious about the appeal but lacked adequate opportunity to present their case on merits.
Held
The Tribunal found the CIT(A)'s order cryptic and devoid of independent findings, noting that the assessee was not given adequate opportunity. Therefore, the Tribunal, with no objection from the Ld. DR, restored the appeal to the Ld. CIT(A) for fresh adjudication. The CIT(A) is directed to decide the matter in accordance with law after providing the assessee a proper opportunity of being heard.
Key Issues
Whether the ex-parte disposal of the appeal by the CIT(A) was justified, and if the matter should be remanded for fresh adjudication after granting adequate opportunity of hearing.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & DR. B.R.R. KUMAR
आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the order of the Ld.CIT(Appeals)-(NFAC), New Delhi dated 27.03.2023 for the AY 2016-17.
Ld. Counsel for the assessee, at the outset, submits that the appeal was disposed of by an ex parte order without considering the submissions of the assessee.
I.T.A.No.1492/Del/2023 2.1 Ld. Counsel for the assessee further submitted as under: -
“Sequence of Dates of Issue of Notice and Response of the Assessee Therefore, from the above sequence of events, it may kindly be noted that the assessee was responding to the notices and was serious about the appeal. However, after the enabling of communication email sent on 2- Nov-22 only one hearing was fixed namely on 27.02.23 for which the assessee had also moved application for adjournment. Therefore, due to lack of adequate opportunity the assessee could not prosecute the appeal. In the interest of natural justice, the appeal before your Honours may kindly be heard on merits and adjudicated.”
On a query from the Bench as to whether the appeal can be restored to the file of the Ld.CIT(Appeals) as the order of the Ld.CIT(A) is very cryptic and no independent finding on the I.T.A.No.1492/Del/2023 submissions made by the assessee, the Ld. DR expressed no serious objection.
Considering the rival submissions and perusing the order of the Ld.CIT(A), we are of the considered view that this appeal should go back to the file of the Ld.CIT(A) for fresh adjudication in accordance with law after providing adequate opportunity of being heard to the assessee. Thus, this appeal is restored to the file of the Ld.CIT(A).
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 21/03/2024