SWATI GOPAL INNANI,KARANJA LAD vs. INCOME TAX OFFICER, NAGPUR

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ITA 310/NAG/2023Status: DisposedITAT Nagpur28 May 2024AY 2015-2016Bench: SHRI V. DURGA RAO (Judicial Member), SHRI K.M. ROY (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order. To uphold the principles of natural justice, the Tribunal decided to set aside the CIT(A)'s order and remit the matter back for fresh adjudication.

What were the facts?

The assessee's appeal was filed against an ex-parte order passed by the CIT(A). The assessee requested another opportunity to present their case, while the revenue argued that sufficient opportunities were already given.

What were the issues?

Whether the CIT(A) order was passed without providing adequate opportunity to the assessee, and if so, whether the principles of natural justice warrant a fresh hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY

For Respondent: Shri Mrunmay Ramteke

Date of Hearing – 28/05/2024 Date of Order – 28/05/2024

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 12/07/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (“the learned CIT(A)”), for the assessment year 2015–16.

2.

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

Swati Gopal Innani ITA no.310/Nag./2023 and prayed that one more opportunity may be given to the assessee to substantiate its case before the learned CIT(A).

3.

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).

4.

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

Swati Gopal Innani ITA no.310/Nag./2023

6.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 28/05/2024

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