What did the Tribunal hold?

The Tribunal found that the interest of justice would be served by giving the assessee an opportunity to contest the appeal on merits. Therefore, the impugned ex-parte order of the CIT(Appeals) was set aside.

The assessee's appeal before the CIT(Appeals) was decided ex-parte as the assessee claimed not to have received hearing notices. The assessee submitted an affidavit stating their interest in pursuing the appeal.

What were the issues?

Whether the CIT(Appeals) order passed ex-parte without proper notice to the assessee is sustainable. Whether the assessee should be granted an opportunity to present their case on merits.

Dimple Gupta vs ITO | ITAT Chandigarh 2018

Income Tax Appellate Tribunal, DIVISION BENCH ‘SMD’, CHANDIGARH

Before: SHRI SANJAY GARG & SHRI B.R.R. KUMAR

For Appellant: Shri Parikshit Aggarwal

For Respondent: Shri Tarun Kushwaha, JCIT

Hearing: 04.06.2018Pronounced: 04.06.2018

Per Sanjay Garg, Judicial Member :

This appeal has been preferred by the assessee against

the order of Ld. Principal Commissioner of Income

Tax(Appeals)-2, Chandigarh (hereinafter referred to as (‘Ld.CIT(Appeals)’ dated 12.1.2018 passed u/s 250(6 of the Income Tax Act, 1961 (in short ‘the Act’) in Appeal

No.10395/16-17 relating to assessment year 2014-15. 2. At the outset, the Ld. counsel for assessee invited our

attention to the impugned order of the CIT(Appeals) and submitted that the said order of the CIT(Appeals) is an ex-

parte order. The Ld. counsel for assessee has further

submitted that though notices of hearing were issued to the assessee, however, the assessee did not receive any notice

of hearing issued by the Ld.CIT(Appeals). That the non-

appearance of the assessee before the CIT(Appeals) was not 2 AY: 2014-15

intentional and the assessee was very much interested in pursuing his appeal before the CIT(Appeals). The assessee

has also filed an affidavit in this respect.

Considering above submissions of the assessee, we are of the view that the interest of justice will be served if the assessee be given an opportunity to contest this appeal on merits before the CIT(Appeals). In view of this, the impugned order of the CIT(Appeals) is set aside and the matter is restored to the file of the CIT(Appeals) for fresh

decision in accordance with law after giving proper

opportunity of hearing to the parties.

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

Order pronounced in the open court on 04.06.2018. (B.R.R. KUMAR) JUDICIAL MEMBER Dated : 4th June, 2018 *Rati* Copy to:

The Appellant

The Respondent

The CIT(A)

The CIT

The DR

DIMPLE GUPTA,CHANDIGARH vs. ITO, W-4(5), CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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