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Facts
The appeal was filed against an ex-parte penalty order passed by the Assessing Officer under section 271D. The assessee did not respond to notices before the CIT(A). The assessee's representative requested the matter be remanded back for proper adjudication.
Held
The tribunal observed that the CIT(A)'s order was ex-parte. Therefore, the matter was remanded back to the CIT(A) for proper adjudication of the issues, ensuring the assessee is given an opportunity of hearing as per the principles of natural justice.
Key Issues
Whether an ex-parte order passed by the CIT(A) without proper opportunity of hearing to the assessee warrants a remand.
Sections Cited
271D
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT “SMC” BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE- & MS. SUCHITRA KAMBLE
O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-
This is an appeal filed against the order dated 09-11-2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2015-16.
The assessing Officer has passed penalty order u/s. 271D and at this stage before the CIT(A),the assessee has not responded to notices. Therefore, the ld. A.R. prayed that the matter may be remanded back to the file of ld. CIT(A) for proper adjudication.
We have heard both the parties and perused the material available on record. Since the order of the CIT(A) is ex-parte, it shall be remanded back to the file of the CIT(A) for proper adjudication of the issues contested. Needless to say, the Pashvanath Residency Co-op Housing Society Ltd. Vs. ITO Asst. Year : 2015-16 - 2– assessee be given opportunity of hearing by following principles of natural justice.
In the result, the appeal of the assessee is partly allowed for statistical purposes. The order is pronounced in the open Court on 21.01.2026Sd/