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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 23/09/2024 Date of Order – 24/09/2024
O R D E R PER V. DURGA RAO, J.M.
The present appeal has been filed by the assessee challenging the impugned order dated 25/10/2017, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2013–14.
Following grounds have been raised by the assessee:–
“1. In the facts and circumstances of the case and in law, the CIT(A) NFAC has erred in law by upholding the penalty of Rs.1,76,531/- levied on the assessee. 2. In the facts and circumstances of the case and in law, the CIT(A) NFAC has erred in law by upholding the penalty when there was no concealment of income nor any inaccurate particulars were submitted by the assessee.”
2 Nitin Prabhakar Vaidya ITA no.67/Nag./2024
When this appeal is taken up for hearing, the learned Counsel for the 3. assessee submitted that the learned CIT(A) passed an ex-parte order and prayed that one more opportunity may be given to the assessee to substantiate its case before the learned CIT(A).
On the other hand, the learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite of that the assesse has not appeared before the learned CIT(A) and not filed 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) gave several opportunities to the assessee, 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 more 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 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 this appeal are allowed for statistical purposes.
3 Nitin Prabhakar Vaidya ITA no.67/Nag./2024
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 24/09/2024