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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
आदेश / ORDER
PER SUSHMA CHOWLA, JM:
The appeal filed by assessee is against order of CIT(A)-2, Pune, dated 14.10.2016 relating to assessment year 2011-12 against order passed under section 144 of the Income-tax Act, 1961 (in short ‘the Act’).
The assessee has raised the following grounds of appeal:-
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1) On the facts and circumstances of the case and in law the Ld. CIT(A) was not justified in passing appeal order exparte since the notice calling for hearing was not received by the assessee in time. The order be set aside and be restored to the file of the Ld. CIT(A) to do complete justice to the assessee. 2) On the facts and circumstances of the case and in law and on the basis of legal opinion received by the assessee the exparte order passed by Ld. CIT(A) is not according to law as the same is without considering the merits of the case in consonance with the provisions of S.250(6) of the Act. The issue be considered sympathetically to give justice to the assessee. 3) On the facts and circumstances of the case and in law the assessee being agriculturist and resident of small interior village in Ahmednagar District and uneducated was not aware of any notices sent to him. The notices did not reach to him properly. The non-attendance would not benefit him in any way as he had entrusted the appeal matters to Advocate in Pune to whom also the information about the appointments could not be given. In view of this the assessee prays that in the interest of justice, the matter be remanded to the file of CIT(A).
The assessee before us is aggrieved by the exparte order passed by the CIT(A) and also exparte order passed by the Assessing Officer.
The learned Authorized Representative for the assessee stressed that though some notices of hearing were issued to the assessee but the same could not be complied with and the assessment order was passed exparte under section 144 r.w.s. 147 of the Act. He further pointed out that the CIT(A) also allowed only two dates of hearing and thereafter, dismissed the appeal exparte the assessee. He pleaded that principles of natural justice have been violated. With regard to non compliance before the authorities, the learned Authorized Representative for the assessee pointed out that the assessee was from a small place and the Assessing Officer was placed at a distance from the place of assessee and hence, default in non appearance before the Assessing Officer.
The learned Departmental Representative for the Revenue strongly opposed the submissions of learned Authorized Representative for the
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assessee and pointed out that despite several opportunities being allowed to the assessee, there was total non compliance.
We have heard the rival contentions and perused the record. The assessee was carrying on his operations from Rahuri, which is in district of Ahmednagar. The Assessing Officer is in Ahmednagar. Though the Assessing Officer issued notices of hearing to the assessee but there was non-compliance on the part of assessee. Even before the CIT(A), though two opportunities of hearing were given, the assessee failed to appear. The assessee has explained his inability to appeal before authorities below. Applying the principles of natural justice, we are of the view that reasonable opportunity of hearing needs to be allowed to the assessee, though both the Assessing Officer and CIT(A) had sent notices of hearing but the same could not be complied with by assessee. Accordingly, we direct the assessee to appear before the Assessing Officer as and when notice of hearing is given and make his submissions. In other words, he is directed to co-operate in the assessment proceedings. Hence, the matter is set aside to the file of Assessing Officer to decide the issue on merits in accordance with law after affording reasonable opportunity of hearing to the assessee. The grounds of appeal raised by the assessee are thus, allowed as indicated above.
In the result, the appeal of assessee is allowed as indicated above.
Order pronounced on this 26th day of March, 2018.
Sd/- Sd/- (D.KARUNAKARA RAO) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 26th March, 2018. GCVSR
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आदेश की प्रयिलऱपप अग्रेपषि/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. आयकर आयुक्त(अऩीऱ) / The CIT(A)-2, Pune; 4. The Pr.CIT-1, Pune; ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे, एक-सदस्य 5. मामऱा / DR ‘SMC’, ITAT, Pune; गार्ड पाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune