SHRI. GURULINGESHWAR SOUHARD PATTIN SAHAKARI NIYAMIT SINDAGI ,BIJAPUR vs. INCOME TAX OFFICER, WARD-3, , BIJAPUR
Facts
The assessee filed an appeal against the ex-parte order passed by the CIT(A) for AY 2017-18. The assessee contended that hearing notices were not received due to migration to NFAC, and the appellate authority had passed an ex-parte order without proper service of notices.
Held
The Tribunal noted that the assessment was completed under section 143(3). It was also observed that the first appellate authority issued notices on different dates, but according to the assessee, these notices were not served. Considering the interest of justice, the Tribunal decided to remit the matter back to the CIT(Appeals) for fresh consideration.
Key Issues
Whether the ex-parte order passed by the CIT(A) was justified, given the alleged non-receipt of notices by the assessee.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K. & SHRI LAXMI PRASAD SAHU
Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order dated 15.12.2023 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC] for the AY 2017-18.
At the very outset, we noticed that the appeal of the assessee before the first appellate authority has been decided ex parte. The reason for deciding the appeal by the CIT(A) ex parte was that several
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notices issued from the Office of the first appellate authority for filing written submission was not complied with by the assessee.
The learned AR submitted that the appeal had migrated to National Faceless Appeal Centre (NFAC) and the hearing notices issued were never received by the assessee. He further submitted that before the AO the assessee represented and submitted the information but the AO has not appreciated the submissions of the assessee. In the interest of justice and equity, the learned AR submits that the matter may be restored to the files of the CIT(A) for fresh consideration on merits and undertook that the assessee will comply the notices .
The learned Departmental Representative supported the order of the A.O. and the CIT(A).
We have heard rival submissions and perused the material on record. We note that the assessment was completed u/s. 143(3). However, during the appellate proceedings the first appellate authority issued various notices on different dates. As per submission of the assessee, the notices were not served to the assessee. The First Appellate Authority passed ex parte order. Considering the submissions of the ld. AR and in the interest of justice, we remit the matter to the file of CIT(Appeals) for fresh consideration and decision as per law after giving opportunity of hearing to the assessee. The assessee shall produce all the documents in support of his case and not seek unnecessary adjournment for early disposal of the case.
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In the result, the appeal by the assessee is allowed for statistical purposes.
Pronounced in the open court on this 22nd day of March, 2024.
Sd/- Sd/- ( GEORGE GEORGE K. ) (LAXMI PRASAD SAHU ) VICE PRESIDENT ACCOUNTANT MEMBER
Bangalore, Dated, the 22nd March, 2024. /Desai S Murthy / Copy to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order
Assistant Registrar ITAT, Bangalore.
