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Facts
The assessee's appeal pertained to AY 2016-17 against an order passed by the NFAC/CIT(A). The assessee contended that the CIT(A) order was ex-parte and vitiated due to a violation of natural justice principles, as they were not given an adequate opportunity to present their case. The assessee requested another opportunity to contest the appeal.
Held
The tribunal noted that the CIT(A)'s order was ex-parte and non-speaking. Observing a violation of the principle of natural justice because the assessee was not afforded sufficient opportunity to be heard and present their case, the tribunal set aside the CIT(A)'s order.
Key Issues
Whether the CIT(A) order, passed ex-parte without providing sufficient opportunity to the assessee, violates the principles of natural justice.
Sections Cited
250, 147
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Income Tax Appellate Tribunal, Rajkot Bench, Rajkot
Before: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
ORDER Per, Dr. Arjun Lal Saini, AM:
Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2016-17, is directed against the order under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 08.10.2025, which in turn arises out of an assessment order passed by the Assessing Officer, u/s 147 of the Act, dated 22.03.2024.
At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. The ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the assessing officer may be granted to the assessee.
On the other hand, the ld. DR for the Revenue did not raise any objection, if the matter is restored back to the file of the assessing officer.
We have heard, both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. We note that in the assessee’s case under consideration, the assessment was carried out u/s 147 of the Act and the impugned order passed by the ld. CIT(A), is an ex-parte order and non-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee.
Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). We note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. The assessee has participated in appellate proceedings and sought adjournment during the appellate proceedings to file details and documents, however, Ld. CIT(A) did not allow further time to the assessee, to submit further documents. We note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the Page 2 of 3 case, in the interest of justice, we restore the matter back to the file of assessing officer for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. We hold and direct accordingly. The assessing officer will afford opportunity of being heard to the Assessee, before deciding the issue. The Assessee will also be at liberty to let in further evidence to substantiate its case. Therefore, We deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the assessing officer to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open Court on 13/04/2026.