SHRI JAI BHAGWAN,MANSA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The captioned appeal has been filed by the assessee against the
order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 21.07.2023 in respect of Assessment Year: 2016-17 challenging
2 ITA No. 271/Asr/2023 Jai Bhagwan v. Dy. CIT therein the impugned order passed ex-parte qua the assessee on account
of principles of natural justice.
At the outset, the ld. counsel for the assessee has submitted that he
has not received any notices on the email address given on Form No. 35
(APB pg. 2) and that the ld. CIT(A) has merely stated that the appellant did
not comply to the notices issued till the date of passing the impugned order.
The ld. CIT(A) has observed that the appellant was non-compliant and no
material and details in support of the grounds of appeal were submitted and
accordingly, he has taken the decision without taking rebuttal of the ground
raised by assessee on the record by issuing of any show cause notice
while taking any adverse decision against him. The ld. counsel prayed that
the matter may be remanded back to the ld. CIT(A) to grant fresh
opportunity of being heard and decide the appeal on merits of the case.
Per contra, the ld. DR has no objection to the request of the assessee
in view of natural justice.
Heard the rival contentions, perused the material on record and the
impugned order. Admittedly, the ld. CIT(A) has passed the order ex-parte
qua the assessee by merely stating that the assessee was non-compliant
3 ITA No. 271/Asr/2023 Jai Bhagwan v. Dy. CIT to the notice of hearing issued and passed the order endorsing the finding
of the Assessing Officer. It is noted that the ld. CIT(A) has mentioned the
fact of the date of issue of notice of hearing but he has not mentioned the
fact of services of the notice of hearing upon the assessee. Thus, in our
view, the assessee has been denied the opportunity of being heard, in
violation of the principles of natural justice. We, therefore, consider it deem
fit to remand back the matter to the ld. CIT(A) to adjudicate the appeal on
merits of the case after granting adequate opportunity of being heard to the
appellant assessee by issuing notices on the email address given in Form
No. 35 of the appeal memo filed before him. At the same time, the
appellant is directed to co-operate in the fresh proceedings before the ld.
CIT(A) by updating the change of email address, if any. Accordingly, the
matter is restored back to the file of the ld. CIT(A).
In the result, the appeal filed by the assessee is allowed for statistical
purpose.
Order pronounced in the open court on 10.11.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to:
4 ITA No. 271/Asr/2023 Jai Bhagwan v. Dy. CIT (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T. True Copy By Order
