RAMESHWAR SONI,JODHPUR vs. DCIT, CENTRAL CIRCLE-2, JODHPUR

All the appeals carry same nature of facts and have a common issue, so ITANo.741/JODH/2024 for A.Y. 2014-15 is taken as lead case.

The registry informed us that the appeals are filed with a delay of 34 days. The assessee submitted a condonation petition and explained that the assessee was suffering from a health issue, so was unable to file the appeals within the due date. Considering the submission of the assesseedelay of 34 days is condoned andthe Ld. CIT-DR had not made any objection for condonation of delay. Accordingly, the appeals are admitted for adjudication.

The Ld.AR stated that the assessment was completed with addition on different issues amounting to Rs.76,235/-, Rs.53,549/-, Rs.21,521/- and Rs.16,705/-. The assessee filed an appeal before the Ld.CIT(A). But due to illness, the assessee was unable to comprehend that the notices of hearing on different dates were issued by the Ld.CIT(A). Accordingly, the appeal order was passed exparte and the impugned additions were confirmed. Aggrieved assessee filed an appeal before us. to 746/JODH/2024 Rameshwar Soni 5. It is prayed that the Ld.CIT(A) issued the notices on different dates, but the assessee was unable to comprehend the notices due to his severe illness and that the assessee was also not conversant with the online notices issued by the Ld.CIT(A). The Ld.AR, therefore, prayed for restoration of the matter to the file of the Ld.CIT(A) for adjudication de novo. The Ld.DR has not made any objection against the submission of the assessee.

We have considered the prayer of the Ld.AR. we found that the assessee was unable to submit the evidence in favour of his claim. However, the appellate decision was made without considering the assessee's evidence, leading to a denial of a fair opportunity and a violation of natural justice. The assessee was deprived of the chance to present their claim before the 1st appellate authority. We are, therefore, of the opinion that interest of justice would be sub served if the matters are remitted back to the file of the ld. CIT(A) for consideration of assessee’s plea. We are not expressing any views on the merits of the case to limit the appellate procedure before the Ld. CIT(A). Needless to say, the assessee should get a reasonable opportunity of hearing for setting aside proceedings. On the other hand, the assessee should be diligent in set aside appellate proceeding for expeditious disposal of appeal.

In the result, the appeal filed by the assessee bearing is allowed for statistical purpose. ITA Nos 742 to 746/JODH/2024 8. As the facts and circumstances in these appeals are identical to the facts and circumstances in ITA No.741/JODH/2024, the decision arrived at therein equally applies to these appeals mutatis mutandis.