What did the Tribunal hold?

The Tribunal held that principles of natural justice require that the assessee be given one more opportunity to present their case. The CIT(A)'s ex-parte order was set aside, and the matter was remitted for fresh adjudication.

The assessee's appeal was dismissed by the CIT(A) without a proper hearing. The assessee's counsel argued that the CIT(A) passed an ex-parte order and requested another opportunity to present the case. The Revenue contended that sufficient opportunities were given.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing a proper opportunity of hearing to the assessee, thereby violating principles of natural justice.

Mataprasad Rambali Dubey vs ITO | ITAT Nagpur 2024

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

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

For Appellant: Shri Jinesh Thakar a/w, Shri S.C. Thakar

For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 21/08/2024 Date of Order – 02/09/2024

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 12/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2014–15.

Following grounds have been raised by the assessee:–

“That Honorable Commissioner of Income Tax Appeal Grossly erred in dismissing the Appeal without giving proper opportunity of hearing in as much as appellant expired on 30.07.2020 and his Legal Heir was not conversant with the procedure of appeal and specially no requirement was mentioned in the alleged notices dt. 14.11.2023, 28.11.2023 and 20.12.2023, the first appellate order be kindly set aside. That without prejudice to above Honorable

Mataprasad Rambali Dubey ITA no.151/Nag./2024 commissioner of Income Tax Appeals grossly erred in law and facts in dismissing the appeal without considering and discussing merits of the case. The first appellate order be kindly set aside and CIT appeal be kindly directed for fresh adjudication. That the Appellant reserves her right to amend any of the above grounds of appeal or to raise any other grounds of appeal at the time of hearing.

3. When this appeal is taken up for hearing, the learned Counsel for the 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).

4. 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 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, grounds raised by the assessee in this appeal are allowed for statistical purposes.

Mataprasad Rambali Dubey ITA no.151/Nag./2024

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 02/09/2024

MATAPRASAD RAMBALI DUBEY,NAGPUR vs. INCOME TAX OFFICER WARD 4(4) NAGPUR, NAGPUR

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