VARSHAA KISHANLAL,CHENNAI vs. ITO, CHENNAI

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ITA 658/CHNY/2024Status: DisposedITAT Chennai05 June 2024AY 2017-18Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and restored the appeal back to the CIT(A). The assessee was directed to participate and file submissions, and the CIT(A) was instructed to pass a speaking order.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex parte order as the assessee repeatedly sought adjournments. The assessee's representative then requested one more opportunity before the CIT(A).

What were the issues?

Whether an ex parte order passed by the CIT(A) is justified when the assessee seeks adjournments, and if not, what is the appropriate remedy.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

For Respondent: Shri P. Sajit Kumar, JCIT
Hearing: 21.05.2024Pronounced: 05.06.2024

आदेश / O R D E R

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short ‘the Ld.CIT(A)’), Delhi, dated 15.02.2024 for the Assessment Year (hereinafter in short ‘AY’) 2017-18.

(AY 2017-18) Varsha Kishanlal :: 2 ::

2.

At the outset, the Ld.AR of the assessee submitted that the impugned order passed by the Ld.CIT(A) is an ex parte qua order qua assessee. Therefore, he prayed for one more opportunity to be given before the Ld.CIT(A).

3.

Per contra, the Ld.DR does not want us to give one more innings to the assessee.

4.

We have heard both the parties and perused the material available on record. We note that the Ld.CIT(A) had given three opportunities and the assessee kept on seeking adjournment and finally, the Ld.CIT(A) turn down his request and proceeded to pass the ex parte order qua assessee.

1.

Before us, the Ld.AR undertakes to appear and file written submissions/relevant documents provided an opportunity is given. Taking note of the fact that impugned order is an ex parte order and for ends of justice and fair play as well as considering the undertaking given by the Ld.AR, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to his with a direction to decide the grounds of appeal in accordance with Sec.250(6) of the Income Tax Act, 1961 and the Ld.AR to ensure that written submissions/relevant documents are uploaded and participate in the First Appellate proceedings through virtual mode and the Ld.CIT(A) to pass a speaking order after hearing the assessee in accordance to law.

(AY 2017-18) Varsha Kishanlal 5. In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on the 05th day of June, 2024, in Chennai.

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