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Facts
The assessee, Yadagere Souharda Co-operative Society Ltd., filed an appeal against the order of the CIT(A) for the assessment year 2022-23. The assessee contended that the CIT(A) passed an ex-parte order without providing an opportunity of being heard. The counsel argued that notices were sent by mail but never received by the assessee.
Held
The Tribunal observed that the CIT(A) issued several notices, but it was unclear if they were served. The CIT(A) dismissed the appeal in limine, ignoring the mandatory provisions of section 250(6) of the Act, which requires a reasoned order on each ground. Therefore, the matter was restored to the file of the CIT(A) for a fresh adjudication.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without providing an opportunity of being heard and without passing a reasoned order.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE
Before: SHRI WASEEM AHMED & SHRI PRAKASH CHAND YADAV
PER PRAKASH CHAND YADAV, JUDICIAL MEMBER:
Present appeal of the assessee is arising from the order of ld. CIT(A) dated 2.9.2024 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1068264051(1) and relates to assessment year 2022-23. For the sake of brevity, we are not discussing the facts here. The order of the first appellate authority is also ex-party.
The assessee has raised 7 grounds of appeal. However, at the outset, the ld. Counsel for the assessee contended that the ld. CIT(A) has passed the order without giving any opportunity of being heard. Therefore, in the interest of justice, matter may be restored to the file of CIT(A). Pointing out the reasons of non-appearance before the ld.
Ld. D.R. appearing on behalf of the revenue relied upon the orders of authorities below.
We have heard the rival submissions and perused the materials available on record. We observe that the ld. CIT(A) has issued around 4 notices to the assessee. However, it is not coming out clearly whether any notice of hearing was actually served upon the assessee or not. A perusal of the order of ld. CIT(A) would further show that the ld. CIT(A) has dismissed the appeal in limine, ignoring the provisions of section 250(6) of the Act, which provisions mandate that the ld. CIT(A) will decide each and every ground of the appeal and pass a reasoned order thereon. Therefore, considering the totality of the facts, we hereby restore this matter to the file of ld. CIT(A) in the interest of justice. Needless to say that the Ld CIT(A) will provide sufficient opportunities to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12th Dec, 2024