2019 (4) TMI 1725 - AT - Income Tax

Request for adjournment dismissed - assessee through their Counsel filed an application requesting for adjournment because written submissions and paper book is under preparation and compilation - assessee has filed the appeal online. However, only Form-35 is available on the website of the Department which has been downloaded by the Office. The impugned penalty order and copy of the demand notice is not available on record - It is noted that no Power of Attorney and other details have been produced - HELD THAT - We are of the view that the matter requires reconsideration at the level of the CIT(A). Assessee submitted that it was the first date of hearing of the appeal, on which, no adjournment has been granted to the assessee. Therefore, no proper opportunity of hearing of the appeal have been granted. He has further submitted that it is appeal against the quantum assessment order. CIT(A) has wrongly mentioned in the impugned order that impugned penalty order is not available on the website of the department. He has referred to electronic appeal filed with Ld. CIT(A), in which, details of the challan have been mentioned and in the annexures, copy of the demand along with order appealed, have been filed with the O/o. CIT(A). These facts clearly show that there was no fault attributable to the assessee in filing the relevant documents along with the appeal papers. The Ld. CIT(A) on the very first date of hearing of the appeal proceeded ex-parte without giving proper opportunity to the assessee to prepare the case. The request for adjournment in writing was made seeking only 20 days time. These facts clearly show that impugned order is wholly unjustified and is liable to be set aside. The Ld. CIT(A) did not give reasonable, sufficient opportunity of being heard to the assessee. We set aside the impugned order and restore the appeal of assessee to the file of CIT(A)-1, Noida, with a direction to re-decide the appeal of assessee on merits strictly as per Law, by giving reasonable, sufficient opportunity of being heard to the assessee.

Summary

Issues: Lack of proper opportunity of being heard by the assessee leading to dismissal of appeal by Ld. CIT(A).

In this case, the Appellate Tribunal ITAT Delhi heard an appeal by the Assessee against the Order of the Ld. CIT(A)-1, Noida, for the A.Y. 2015-2016. The Ld. CIT(A) noted that the assessee had filed the appeal online, but the necessary documents like the penalty order and demand notice were not available on record. The Ld. CIT(A) did not grant an adjournment requested by the assessee's Counsel, leading to the dismissal of the appeal in the absence of the assessee. The Tribunal found that the matter required reconsideration at the level of the Ld. CIT(A) as the assessee was not given a proper opportunity of being heard. The Counsel for the Assessee argued that no fault was attributable to the assessee in filing the relevant documents, and the impugned order was unjustified. The Tribunal concluded that the impugned order was unjust and set it aside, directing the Ld. CIT(A) to re-decide the appeal on merits by giving the assessee a reasonable and sufficient opportunity to be heard.

Therefore, the Tribunal allowed the appeal of the Assessee for statistical purposes, emphasizing the importance of providing a fair opportunity for the assessee to present their case and be heard in accordance with the law.