PUNJAB NATIONAL BANK,BILASPUR vs. INCOME TAX OFFICER (TDS), MANDI

This is assessee's appeal for assessment year 2012-13 against the order dated 14.03.2023 passed by the ld. CIT(Appeals) NFAC, Delhi. The assessee has raised the following grounds of appeal :

At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the ld.CIT(A) to submit that the same is an ex-parte order. He has submitted that the ld.CIT(A) has summarily rejected the application of the assessee without giving sufficient opportunity of being heard to the assessee to present its case. The ld. Counsel for the assessee has further submitted that the assessee has no knowledge about the hearing of appeal as no notice was received by the assessee through email or any other mode. It has been requested that the assessee may be given proper and adequate opportunity of being heard to present its case.

The ld. DR could not rebut the aforesaid factual position.

Considering the above facts and circumstances of the case, we deem it fit and appropriate that in the interest of justice, the assessee should be provided a reasonable and proper opportunity of being heard. Accordingly, the file is ITA 368/CHD/2023 A.Y. 2012-13 3 restored to the file of the ld. CIT(A) to decide the matter afresh in accordance with law after giving reasonable opportunity of being heard to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the ld. CIT(A).

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