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आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2011-12 Sukhdev Singh, Vs. The ITO, बनाम Ward-2, Bhadalwad, Barnala Barnala 148101 Punjab �थायी लेखा सं./PAN No: CSIPP6708G अपीलाथ�/ APPELLANT ��यथ�/ REPSONDENT ( HYBRID HEARING ) �नधा�रती क� ओर से/Assessee by : Shri Vibhor Garg, CA राज�व क� ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 19.08.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 20.08.2024 आदेश/Order Per Krinwant Sahay, A.M.:
The appeal in this case has been filed by the Assessee against the order dated 09.10.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi.
Grounds of appeal taken by the Assessee are as under: -
That the impugned order is bad both on facts and law.
30-Chd-2024 Sukhdev Singh, Barnala 2 2. That the Ld. CIT(A) has wrongly and illegally passed an ex-parte order without giving the appellant an opportunity of being heard against the principle of natural justice.
That the Ld. CIT(A) has wrongly and illegally passed an ex-parte order without giving the appellant an opportunity of being heard against the principle of natural justice.
4, That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing
3. At the very outset, the ld. Counsel of the Assessee submitted during proceedings before us that it is an ex-parte order passed by the ld. CIT(A). We find that various notices were issued to the Assessee but for the reasons best known to the Assessee neither any submissions were filed nor anybody appeared on behalf of the Assessee to argue the matter. Accordingly, the ld. CIT(A) passed an ex- parte order on the basis of material available with him.
4. In the proceedings before us, the ld. Counsel of the Assessee requested that the matter may be restored back to the CIT(A) for natural justice to the Assessee.
The ld. DR relied on the order of the CIT(A).
30-Chd-2024 Sukhdev Singh, Barnala 3 6. We have considered the request of the Assessee and keeping in view the element of natural justice, the matter is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced on 20.08.2024.