GARG FURNACE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, LUDHIANA
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI A.D.JAIN & SHRI KRINWANT SAHAY
आदेश/ORDER
PER A.D.JAIN, VICE PRESIDENT
This is assessee's appeal for assessment year 2018-19
against the order dated 17.02.2024 passed by the ld.
CIT(Appeals)-5, Ludhiana. The following grounds have been
taken : 1. That order passed u/s 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals)-5, Ludhiana is against law and facts on the file in as much as he was not justified to decide the appeal ex-parte.
ITA 383/CHD/2024 A.Y.2018-19 2 2. That he has gravely erred in deciding the appeal without considering the reply filed by the appellant which was uploaded on 16.02.2024 i.e. the day of hearing.
The ld. Counsel for the assessee has invited our
attention to the impugned order of the ld.CIT(A) to submit
that the ld. CIT(A) has passed an ex-parte order qua the
assessee; that the ld.CIT(A) has rejected the appeal of the
assessee without giving sufficient opportunity of hearing to
the assessee to present its case; that no notice of date of
hearing was served by the ld.CIT(A) upon the assessee, either
through physical mode or through e-mail etc.; that the ld.
CIT(A) did not consider the reply dated 16.02.2024 filed by
the assessee and passed the impugned ex-parte order; that
the notice of date of hearing was allegedly uploaded on
Income Tax Portal and no service of notice was ever
affected on the assessee.
The ld. DR could not rebut the aforesaid factual
position.
We have heard the rival contentions. Merely
uploading of information about the date of hearing on
the Income Tax Portal is not an effective service of notice
as per the provisions of Section 282 of the Income Tax
ITA 383/CHD/2024 A.Y.2018-19 3 Act. The impugned order of the ld.CIT(A) is, therefore,
not sustainable in the eyes of law. The same is hereby
set aside with a direction to the ld.CIT(A) to decide the
appeal of the assessee afresh after giving proper and
adequate opportunity to the assessee to present its case.
The ld. CIT (A) will serve notice of hearing through
physical mode as well as through electronic mode upon
the assessee.
The appeal of the assessee is allowed for statistical
purposes.
Order pronounced on 19.09.2024.
Sd/- Sd/- ( KRINWANT SAHAY) (A.D.JAIN ) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
