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Facts
The assessee filed appeals against ex-parte orders passed by the Ld CIT(A) for assessment years 2012-13 and 2013-14. The assessee contended that the CIT(A) passed ex-parte orders without providing adequate opportunity of hearing, even after adjournment was sought. The assessing officer had also made additions under section 144.
Held
The Tribunal found that the Ld CIT(A) had indeed passed ex-parte orders. Consequently, the Tribunal set aside the impugned orders of the Ld CIT(A) and restored all contested issues to the CIT(A) for fresh adjudication, ensuring the assessee is given adequate opportunity of being heard.
Key Issues
Whether ex-parte orders passed by the Ld CIT(A) without adequate opportunity of hearing to the assessee are valid and should be upheld or set aside for fresh adjudication.
Sections Cited
144
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Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI
Before: JUSTICE (RETD.) C V BHADANG, HON’BLE& SHRI B.R. BASKARAN
PER B.R. BASKARAN, ACCOUNTANT MEMBER :
Both the appeals of the assessee are directed against the orders passed by Ld CIT(A), NFAC, Delhi and they relate to the assessment years 2012-13 and 2013-14.
The Ld Counsel appearing for the assessee submitted that the Ld CIT(A) has passed ex-parte orders for both the years under consideration, even though the assessee had sought adjournment earlier. Further, the Ld CIT(A) did not provide for opportunity of hearing through video conferencing also. Accordingly, the Ld A.R submitted that the orders passed by Ld CIT(A) require to be set aside. He further submitted that the assessing officer has also passed the assessment orders for these two years to the best of his judgment u/s 144 of the Act. He submitted that the assessee had filed details before the AO, but the same were not appreciated. He submitted that the AO has made various types of additions in both the years and hence it would be helpful to the assessee, if all the matters are restored to the file of the AO, so that the assessee can place all relevant facts before the AO.
The Ld D.R, on the contrary, submitted that the issues contested in the present appeals may be restored to the file of Ld CIT(A), since he has passed the orders ex-parte.
We heard the parties and perused the record. Since the Ld CIT(A) has passed the orders ex-parte, we are of the view that all the issues contested before the Tribunal may be restored to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. Accordingly, we set aside the impugned orders passed by Ld CIT(A) and restore all the issues contested before the Tribunal to his file. After affording adequate opportunity of being heard to the assessee, the Ld CIT(A) may decide the issues in accordance with law.