SHRI ALEXENDER FERNANDES,NAGOA vs. DCIT, INTL. TAXATION, CIRCLE - 2(2), BENGALURU

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ITA 36/PAN/2022Status: DisposedITAT Panaji13 September 2023AY 2017-18Bench: SHRI R.S. SYAL (Vice President), SHRI S.S.VISWANETHRA RAVI (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remitted the matter back for a fresh decision. The CIT(A) was directed to provide a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The assessee contended that the CIT(A) did not provide an adequate opportunity for cross-examination of evidence.

What were the issues?

Whether the principles of natural justice were violated by not granting adequate opportunity for cross-examination of evidence.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Respondent: Smt. Ashwini Hosmani

आदेश / ORDER

PER R.S.SYAL, VP :

1.

This appeal by the assessee arises out of the ex parte order dated 25-03-2022 passed by the CIT(A)-12, Bengaluru u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18.

2.

There is no appearance from the side of the assessee despite notice. We have heard the ld. DR and gone through the relevant material on record. We, therefore, proceed to dispose of the appeal on merits.

3.

It is seen that the assessment order in this case was passed u/s.143(3) of the Act determining total income at Rs.82,51,183/-.

The assessee preferred appeal before the ld. CIT(A) but remained unsuccessful. The assessee, vide grounds of appeal No.1 & 2, has contended that the ld. CIT(A) did not follow the principles of natural justice by not granting adequate opportunity of cross examination of the evidence which was used against the assessee.

Considering the entirety of facts and circumstances of the case, we are of the considered opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

4.

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

Order pronounced in the Open Court on 13th September, 2023.

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