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Facts
The assessee appealed an ex-parte order by the CIT(A) which sustained an addition of Rs. 20.65 lacs. The assessee contended that the CIT(A) disposed of the appeal on December 13, 2024, despite issuing a notice fixing the hearing for December 17, 2024, thereby violating principles of natural justice.
Held
The tribunal found that the CIT(A) disposed of the appeal before the scheduled hearing date, violating natural justice. Therefore, the matter was remanded back to the CIT(A) for fresh adjudication on merits, with directions for the assessee to cooperate and submit all evidence.
Key Issues
The key legal issue was whether the CIT(A) violated principles of natural justice by disposing of the appeal ex-parte before the scheduled hearing date, thus denying the assessee a proper opportunity to be heard.
Sections Cited
Section 250, Section 143(3), Section 147
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 13.12.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the ITO, Ward-3, Moga passed u/s 143(3) r.w.s 147 of the Act, 1961 dated 29.12.2019. against the sustaining of the addition of Rs. 20.65 lacs, without affording reasonable and proper opportunity of being heard to the assessee. In fact, the main grievance of the assessee is against the action of the ld. first appellate authority where the appeal has been disposed of ex-parte vide order dated 13.12.2024 without affording proper opportunity of hearing to the assessee (ignoring the notice fixing the date of hearing on 17.12.2024).
The assessee has filed an application for adjournment in this case which is rejected, after considering the facts on record.
In the grounds of appeal it is submitted that the notice u/s 250 fixing the case for hearing and for furnishing of written submissions was mentioned as 17.12.2024, but the order has been disposed of much earlier on 13.12.2024, which is in violation of principles of natural justice and he prays for a proper opportunity of hearing before the ld. first appellate authority.
The Ld. DR relied on the order of the ld. CIT(A) but has no objection if the matter is remanded back to the ld. first appellate authority for fresh adjudication on the basis of materials on record.
We have heard the ld. D.R. and considered the materials on record and we find that even through various notices has been issued from the office of the ld. first last notice dated 10.12.2024 fixing the date of compliance on 17.12.2024 was not taken into cognizance because the appellate order has been disposed of earlier on 13.12.2024 itself, which violates the principle of natural justice. As such, we remand the matter in the interest of justice back to the files of the ld. first appellate authority for fresh adjudication on merits of the case on the grounds contained in Form No. 35 and we direct the assessee to furnish all documentary evidences and submissions in support of his contention and to fully cooperate in the appellate proceedings.
We have not expressed any opinion on merits of the case and all issues are left open.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court as on 20.01.2026