Loading judgment…
Facts
The assessee filed written submissions on 22.05.2024 before the Ld.CIT(A) prior to the impugned order being passed on 28.05.2024. However, the Ld.CIT(A) did not consider these submissions. The Ld.CIT(A) passed the orders on the ground that the assessee had not responded to notices, but failed to acknowledge the submitted written arguments.
Held
The Tribunal held that the Ld.CIT(A)'s failure to consider the assessee's written submissions before passing the order constituted a violation of natural justice. Consequently, the impugned orders were set aside.
Key Issues
Whether the Ld.CIT(A) violated principles of natural justice by not considering the assessee's written submissions before passing the impugned order.
Sections Cited
Section 250(6) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI MANOJ KUMAR AGGARWAL
आदेश / O R D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), (hereinafter in short ‘the Ld.CIT(A)’), Chennai-19, dated 28.05.2024 for the Assessment Years (hereinafter in short ‘AY’) 2018-19 to 2020-21.
At the outset, the Ld.AR of the assessee brought to our notice that pursuant to the notice of hearing dated 26.04.2024 from the Office of the to 1941/Chny/2024 (AYs 2018-19 to 2020-21) S. Kalpana :: 2 ::
Ld.CIT(A), the assessee filed her reply dated 02.05.2024 seeking adjournment and had filed her written submissions before the Ld.CIT(A) on 22.05.2024 online vide Acknowledgment No.232684701220524 prior to passing of the impugned order on 28.05.2024. However, the Ld.CIT(A) has not considered the written submissions uploaded on 22.05.2024 and hurriedly passed the impugned order on 28.05.2024 which action of the Ld.CIT(A) was assailed to be in violation of natural justice.
Having gone through the impugned orders of the Ld.CIT(A), we note that the Ld.CIT(A) has passed the impugned orders on the ground that the assessee has not responded to his notices issued on several dates to the assessee. However, it is noted that the Ld.CIT(A) has not made any whisper about the written submission uploaded by the assessee on 22.05.2024 (supra) before passing the impugned order on 28.05.2024; and has passed the impugned order without considering the contents of the same, which action of the Ld.CIT(A) can’t be countenanced being violative of natural justice. Therefore, we set aside the impugned orders of the Ld.CIT(A) and restore them back to his file with a direction to decide the grounds of appeal in accordance with sub- section (6) of section 250 of the Income Tax Act, 1961 after considering the written submissions filed by the assessee on 22.05.2024 online as noted supra; and if assessee desires to be heard, the Ld.CIT(A) to to 1941/Chny/2024 (AYs 2018-19 to 2020-21) S. Kalpana adjudicate the grounds of appeal after hearing the assessee in accordance to law by passing a speaking order.
In the result, appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on the 13th day of November, 2024, in Chennai.