M/S SURESH KUMAR,KATHUA vs. INCOME TAX OFFICER , KATHUA
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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:
This appeal has been filed by the assessee against the order of the
Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 28.09.2022 in respect of Assessment Year 2017-18 where the assessee
2 I.T.A. No. 50/Asr/2023 Suresh Kumar v. ITO has challenged the impugned order in violation of principles of natural
justice.
At the outset, the ld. counsel for the assessee has requested for
condonation of short delay of 65 days in filing the appeal. Delay condoned
and appeal admitted on merits. The counsel argued that the ld. CIT(A) has
erred on facts and in law in passing the impugned order ex-parte qua the
assessee without granting an adequate opportunity of being heard to the
assessee and pass the ex-parte order without deciding the appeal on the
merits of the case. He prayed that the order may be remanded back to the
file of the ld. CIT(A) to decide afresh after granting sufficient opportunity of
being heard to the appellant.
The ld. DR although stand by the impugned order but he has no
objection to the request of the appellant on account of principles of natural
justice.
Having heard, both the sides and perusal of the impugned order, we
found that the ld. CIT(A) has passed the impugned order in summary
manner mentioning that the non-compliance to the two notices issued
shows that the appellant is not interested in pursuing the appeal. It is
evident from the impugned order that the appellant-assessee has been
3 I.T.A. No. 50/Asr/2023 Suresh Kumar v. ITO denied an adequate opportunity of being heard while deciding its appeal
ex-parte in summary manner. In our view, the order passed by the ld.
CIT(A) is in gross violation of principles of natural justice, therefore, we
deem it fit to remand back the case to the file of the ld. CIT(A) to pass the
order afresh after granting an adequate opportunity of being heard to the
appellant assessee on the merits of the case. The assessee is directed to
co-operate in the appellate proceedings for the ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 25.05.2023
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. True Copy By Order
