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Facts
The assessee filed appeals challenging the ex-parte orders passed by the CIT(A) for assessment years 2015-16, 2016-17, and 2018-19. The assessee contended that the principles of natural justice were violated as they did not receive proper notice for the final hearing. The Tribunal noted that the appeals were filed on 29/01/2018 and several notices were issued.
Held
The Tribunal held that the ex-parte order passed by the CIT(A) violated the principles of natural justice. Since the last date of hearing was not received by the assessee, the matter was remitted back to the CIT(A) for a fresh decision after providing an opportunity of hearing.
Key Issues
Whether the ex-parte order passed by the CIT(A) violated principles of natural justice due to non-receipt of proper notice for hearing.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘C’ BENCH
Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against separate order passed by NFAC of even date 12/08/2024 M/s. Oasis Landmark LLP for the quantum of assessment passed u/s.143(3) for the A.Y.2015-16, 2016-17 & 2018-19.
In all the years assessee has challenged that the ld. CIT(A) has erred in passing exparte order in violation of principles of natural justice, besides taking grounds on merits for all the years. It has been pointed out that appeal was filed by the assessee on 29/01/2018 and following notices were issued:- Sl. No. Date of Notice Hearing Date Reply received Issued 1 21/01/2021 05/02/2021 Adjournment 2 24/03/2022 08/04/2022 Adjournment 3 13/12/2023 20/12/2023 Adjournment
The final notice was issued on 7/08/2024 fixing the date of hearing for 12/08/2024 and on that date the order has been passed by the Ld CIT (A). Ld. Counsel submitted that last date of hearing was not received nor came to the knowledge of the assessee, therefore, in the interest of justice it was requested that matter should be restored back to the ld. CIT (A) to decide afresh. Ld. DR also do not have any objection being set aside to the ld. CIT (A).
Since the order has been passed exparte by the ld. CIT (A), therefore, in the interest of justice we are remitting back the issues and grounds raised
before us back to the file of the ld.CIT(A) to be decided afresh after giving due opportunity of hearing to the assessee and assessee is also directed to co- M/s. Oasis Landmark LLP operate with the proceedings. Further, the appeals may be disposed of within six months from the date of receipt of the order. Accordingly, appeals of the assessee are allowed for statistical purposes.
5. In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced on 27th November, 2024.