SHRI JASWINDER SINGH ,TARN TARAN vs. INCOME TAX OFFICER WARD-1 (2), AMRITSAR
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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 14.12.2022 in respect of AY 2011-12 challenging therein the order
2 I.T.A. No. 56/Asr/2023 Jaswinder Singh v. ITO passed ex-parte qua the assessee u/s 250 without giving proper
opportunity of being heard to the appellant.
At the outset, the ld. counsel for the assessee has submitted that the
NFAC has erred on facts and law in confirming the finding of the AO given
in the assessment order passed u/s 144 of the Act ex-parte qua the
assessee without giving proper opportunity of being heard. He contended
that the appellant is a poor agriculturist having no other sources of income
than the agriculture. The ld. CIT(A) has mentioned vide para 9 of the
impugned order that the appellant was provided one opportunity after the
other which led to an ex-parte order in the end. Thereby confirming the ex-
parte order passed by the AO u/s 144 is being passed in violation of
principles of natural justice.
Per contra, the ld. DR stands by the impugned order.
Having heard the rival contention, perusal of record and the
impugned order, we find that both the lower authorities have passed the
order ex-parte qua the assessee. It is evident from the impugned order that
the ld. CIT(A) has specifically mentioned that the appellant was provided
one opportunity after the other which led to an ex-parte order in the end
without deciding the appeal on merits of the case against the ex-parte
3 I.T.A. No. 56/Asr/2023 Jaswinder Singh v. ITO assessment order u/s 144. It is noted that the ld. CIT(A) has mentioned the
factum of the issue of notices to the assessee but he has not mentioned
the factum of service of notice upon the assessee which makes it
apparently clear that the appellant assessee has not been served the
notices issued. Meaning thereby that adequate opportunity of being heard
has not been granted by either of the authorities below. Therefore, we are
of the considered opinion that it is a fit case to be remanded back to the file
of the AO to pass de novo assessment after granting sufficient opportunity
of being heard to the appellant assessee. The assessee is directed to co-
operate in the fresh proceedings before the Assessing Officer.
In the result, the appeal of the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 30.05.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T.
4 I.T.A. No. 56/Asr/2023 Jaswinder Singh v. ITO True Copy By Order
