MAHILA UTKARSHA PRATISTAN,RISOD vs. ASST. COMMISSIONER OF INCOME TAX (EXEMPTION), NAGPUR

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ITA 342/NAG/2023Status: DisposedITAT Nagpur13 May 2024AY 2015-16Bench: SHRI SHRI V. DURGA RAO, JUDICIAL MEMBERL, SHRI K.M. ROY (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed ex-parte orders. In the interest of natural justice, the Tribunal decided to set aside the impugned orders and remit the matter back to the CIT(A) for fresh adjudication after providing a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeals were filed challenging ex-parte orders passed by the learned CIT(A) for assessment years 2014-15, 2015-16, and 2016-17. The assessee requested one more opportunity to present their case before the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without providing the assessee with a reasonable opportunity of being heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

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

For Appellant: Shri Abhay Agrawal
For Respondent: Shri Kailash C. Kanojiya

The aforesaid appeals have been filed by the assessee challenging the impugned order dated 29/08/2023, for the A.Y. 2014–15, and orders of even date 28/08/2023, for the A.Y. 2015–16 and 2016–17, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“the learned CIT(A)”].

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 and prayed that one more opportunity may be given to the assessee to substantiate its case before the learned CIT(A).

Mahila Utkarsha Pratishtan ITA no.341-343/Nag./2023

3.

On the other hand, the learned Departmental Representative strongly supported the order passed by the learned CIT(A).

4.

We have heard both the parties, perused the materials available on record and gone through order of the authorities below. We find that the order passed by the learned CIT(A) is an ex-parte order. By considering the entire facts and circumstances of the case and also by following the principles of natural justice, one more opportunity should be given to the assessee to substantiate his case before the learned CIT(A). Thus, we set aside the impugned order passed by the learned CIT(A) 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 these appeals are allowed for statistical purposes.

5.

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

Order pronounced in the open Court on 13/05/2024.

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