D S SRINIVASA SETTY CO,SHIVAMOGA vs. INCOME TAX OFFICER WARD 1 TPS SHIMOGA, SHIVAMOGA

ITA 827/BANG/2024Status: DisposedITAT Bangalore12 June 2024AY 2017-18Bench: SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessee has a right to be heard, and non-appearance cannot be a reason for the CIT(A) to not decide the appeal on merits. The right to be heard, as per Section 250(2)(a) and 250(6) of the Income Tax Act, is essential before an appeal can be disposed of.

What were the facts?

The assessee's appeal arises from an ex-parte order passed by the NFAC. The assessee's representative stated that notices were issued to the assessee on the ITBA portal but not via email, preventing their attendance. The Revenue objected, stating there was no evidence to support the non-appearance.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without ensuring proper service of notice and opportunity of hearing to the assessee? Whether the appeal should be remanded for a decision on merits?

Which sections of the Income-tax Act were involved?

Section 250(2)(a),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SMT. BEENA PILLAI & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Siddesh Nagaraj Gaddi, CA
For Respondent: Shri Subramanian .S, JCIT (DR)

PER BEENA PILLAI, JUDICIAL MEMBER Present penalty appeal arises out of order passed by the NFAC, Delhi dated 04.03.2024 for A.Y. 2017-18. 2. At the outset, the Ld.AR submitted that the order passed by the Ld.CIT(A) / NFAC is ex-parte order for the year under consideration. He submitted that various notices were issued to the assessee on ITBA portal. However, the same was not sent on email of the assessee and therefore the assessee could not attend the hearing. The Ld.AR prayed for the appeal to be remanded in order to consider the claim on merits in the light of evidences filed by the assessee.

3.

The Ld.DR objected to the prayer raised

The order continues below.

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