What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte orders and remitted the matter back for fresh adjudication. The assessee was granted one opportunity to substantiate its case, adhering to the principles of natural justice.

The assessee's appeals were directed against ex-parte orders passed by the CIT(A). The assessee requested one opportunity to present its case before the CIT(A), while the revenue argued that sufficient opportunities were already provided.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording a reasonable opportunity to the assessee to present its case.

Ravi Nair Hospitals Pvt. Ltd. vs Deputy Commisioner of Income Tax… | ITAT Nagpur 2024

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 28/11/2024 Date of Order – 06/12/2024

O R D E R PER K.M. ROY, A.M.

These appeals by the ASS are directed against the impugned orders of even date 09/10/2018, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur, [“learned CIT(A)”], for the assessment year 2014–15 and 2015–16.

When these appeals were taken up for hearing, the learned A.R. appearing for the assessee submitted that the learned CIT(A) passed an ex- parte order and prayed that one opportunity may be granted by restoring the matter to the file of the learned CIT(A) to enable the assessee to substantiate its case before the learned CIT(A).

2 Ravi Nair Hospitals Pvt. Ltd. A.Y. 2015–16 & 2016–17 2. On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assesse, however, the assessee did not appeared before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A).

We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) granted opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assesse to substantiate his case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in these appeals are allowed for statistical purposes.

In the result, appeals for A.Y. 2015–16 and 2016–17 filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 06/12/2024

RAVI NAIR HOSPITALS PVT. LTD.,NAGPUR vs. DEPUTY COMMISIONER OF INCOME TAX CIRCLE -1, NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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