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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
ORDER Per Dr. M. L. Meena, AM:
The appeal has been filed by the assessee against the impugned order dated 10.08.2017 passed by the Ld. Commissioner of Income Tax (Appeals)-2, Jalandhar in respect of the Assessment Year 2013-14, wherein the assessee has challenged the order passed by the ld. CIT(A) ex-parte qua the assessee on account of principles of natural justice.
The ld. CIT(A) vide para 4 of the impugned order held as under:
Parminder Singh v. ITO “4. From the above stated facts and in the circumstances of the case, it is clear that the assessee is not interested in pursuing the appeal filed by it. As sufficient opportunity of being heard was already provided to the assessee, I am of the opinion that no more opportunity is required to be given to the assessee. Therefore, the appeal filed by the assessee is being decided ex-parte on the basis of material available on the record. I am of the opinion that the assessee has nothing to say with regard to the additions, made u/s 143(3) of the IT Act in its case.”
Having heard both the sides and perusal of the record and the impugned order, it is noted that the appellant has been given many opportunities by the CIT(A) and on all the dates of hearing, the appellant assessee has taken adjournment. Accordingly, the ld. CIT(A) has held that sufficient opportunity of being heard was provide to the assessee and passed an order ex-parte qua the assessee based on material on record. However, the ld. CIT(A) has not discussed any material evidences except mentioning that the assesse has nothings to say with regard to the addition made u/s 143(3) of the I.T. Act. Such an order passed in mechanical manner without application of mind is not justified by the ld. CIT(A). The CIT(A) was required to discuss the facts of the case on merits with the support of material evidence available on record on the issue of assessing the sales of plots and business income of the assessee after taking into consideration, the documentary evidences available on the record.
In view of the principles of natural justice, the authorities below ought to have issued a show cause notice to the assessee in order to grant final opportunity in rebuttal to the adverse view proposed to be taken against him. The ld. AR has contended that neither the AO nor the ld. CIT(A) has afforded sufficient opportunity of being heard to explain the disputed transactions and thus CIT(A) has failed to appreciate the facts of the case.
Parminder Singh v. ITO In our view, the appellant assessee may be grated one more opportunity of being heard to present his case before the CIT(A) on the legal issue and on merits in view of the principles of natural justice. Accordingly, we consider that it is a fit case to be remanded back to the ld. CIT(A) to decide his appeal of the assessee afresh after granting sufficient opportunity of being heard and considering the documentary evidences field on record and may be filed during the course of the appellate proceedings before the ld. CIT(A). No doubt the assessee shall cooperate in the fresh proceedings before the ld. CIT(A). Thus, accepted the grievance of the assessee as genuine we remand the matter to the file of the ld. CIT(A).
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 13.05.2022.