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Facts
The appellant's appeal was dismissed in limine by the First Appellate Authority. The Authorized Representative (AR) had submitted a death certificate stating their father passed away on 09.08.2023, and requested ten days to make submissions, but this request was not considered by the CIT(A).
Held
The Tribunal held that the First Appellate Authority erred by dismissing the appeal without giving a reasonable opportunity of hearing to the appellant. Consequently, the matter was restored to the CIT(A) for fresh determination on merits after providing adequate opportunity.
Key Issues
Whether the First Appellate Authority erred in dismissing the appeal in limine without granting a reasonable opportunity of hearing, particularly when the Authorized Representative informed of a family bereavement and sought time.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “A” : NEW DELHI
Before: SHRI G.S. PANNU & SHRI ANUBHAV SHARMA
O R D E R PER ANUBHAV SHARMA, JM: Heard and perused the record.
At the time of arguments learned AR pointed out that the appeal before the learned First Appellate Authority was dismissed in limine. Learned AR, however, relying screen shot of the ITBA portal has submitted that on 23rd August, 2023, a request was forwarded to the learned CIT(A) that the father of Authorized Representative has died on 9.8.2023 and the copy of death certificate was also provided to learned first appellate authority. Further ten days’ time was sought to make the submissions.
The impugned order, however, does not take into consideration the aforesaid request and submissions. We are of the considered view that learned First Appellate Authority has fallen in error in not giving a reasonable opportunity of hearing to the appellant and the matter requires to be restored for fresh determination on merits.
Accordingly, ground no. 1 raised in this regard stands allowed. The appeal of the assessee is allowed for statistical purposes. Learned CIT(A) shall pass an order afresh after giving adequate opportunity of hearing to the assessee. Order pronounced in open court on 09.02.2024.