2013 (10) TMI 1402 - AT - Income Tax

As CIT(A) has passed ex parte order we restore all these appeals back to the file of the learned CIT(A) for de novo appellate order after giving due opportunity of hearing to both the parties. The assessees are directed to cooperate with the appellate proceedings before the learned CIT(A).

Summary

Issues:
Appeal against orders of the CIT(A) for assessment year 2008-2009 involving common grounds raised by multiple assessees regarding ex-parte orders and lack of opportunity for hearing.

Analysis:

1. Ex-Parte Orders Issue:
The assessees raised common grounds challenging the ex-parte orders passed by the CIT(A), alleging illegality and lack of opportunity for a fair hearing. The counsel for the assessees argued that the CIT(A) dismissed the appeals without giving a reasonable opportunity for a hearing, citing an adjournment on a public holiday. Reference was made to a similar case where the ITAT, Ahmedabad Tribunal had restored the issue for fresh adjudication in the interest of natural justice. On the other hand, the DR opposed the submissions, stating that the CIT(A) had declined further adjournment requests and allowed for written submissions within two days, which the assessees failed to provide. The ITAT, after considering the arguments and reviewing the orders, found that the CIT(A) had passed an ex-parte order without sufficient grounds, similar to a previous case where the order was restored for fresh adjudication. Consequently, the ITAT decided to restore all appeals back to the CIT(A) for a new appellate order with proper hearing opportunities for both parties.

2. Judgment Outcome:
The ITAT allowed the appeals of the assessees for statistical purposes, emphasizing the importance of fair hearings and due process in appellate proceedings. The decision to restore the appeals to the CIT(A) for fresh adjudication after providing adequate hearing opportunities reflects the ITAT's commitment to upholding principles of natural justice and ensuring a fair and just resolution for all parties involved in the legal proceedings. The assessees were directed to cooperate with the appellate process before the CIT(A) to facilitate a comprehensive and unbiased review of the issues raised in the appeals.

In conclusion, the judgment by the ITAT, Ahmedabad Bench, highlighted the significance of procedural fairness and the right to a full and fair hearing in legal proceedings, particularly in cases involving ex-parte orders. By restoring the appeals for fresh adjudication with proper hearing opportunities, the ITAT reaffirmed its commitment to upholding the principles of natural justice and ensuring a just resolution for the assessees involved in the assessment year 2008-2009 appeals.