Loading judgment…
Facts
The assessee's appeal before the CIT(A) was decided ex-parte because the assessee failed to respond to five notices for written submissions. The assessee is a 77-year-old senior citizen, not computer literate, and claims unawareness of online notices.
Held
The Tribunal held that in the interest of justice and equity, the assessee should be given another opportunity to represent their case before the CIT(A). The issues are therefore restored to the CIT(A)'s file.
Key Issues
Whether the assessee, a senior citizen unaware of online notices, should be granted a further opportunity to present their case before the CIT(A) after an ex-parte order was passed.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K & SHRI WASEEM AHMEDR
Per George George K, Vice President:
This appeal at the instance of the assessee is directed against the order of CIT(A) dated 12.03.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.
At the very outset, we notice that the appeal of the assessee before the CIT(A) has been decided ex-parte. The reason for deciding the appeal ex-parte was that assessee did not reply to five notices issued from the Office of the CIT(A) to file written submissions. The learned AR submitted that assessee is a senior citizen aged 77 years. It was also submitted that assessee is not computer literate and was not aware of the notices which were sent online. It was submitted that in the interest of justice and equity, one more opportunity may be provided to the assessee to represent his case before the CIT(A).
The learned Standing Counsel was duly heard.
We have heard the rival submissions and perused the material on record. The Office of the CIT(A) had issued five notices directing the assessee to file written submissions. Since there was no response by the assessee to the notices issued by the CIT(A), the CIT(A) passed ex-parte order. It is the claim of the assessee is aged and not computer literate and was not aware of the notices which were sent online. In the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent his case and accordingly the issues are restored to the files of the CIT(A). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes.