2020 (3) TMI 1273 - AT - Income Tax

Order passed by the ld. CIT(Appeals) ex-parte - dismissing the appeal of the assessee for non-prosecution - HELD THAT - CIT(Appeals) has not given proper and sufficient opportunity to the assessee of being heard before dismissing the appeal for non-prosecution vide his impugned order passed ex-parte and there is a clear violation of principle of natural justice. Keeping in view this submission made by the assessee in the light of the facts of the case as evident from record, find merit in this contention raised by the assessee. Even the ld. D.R. has not raised any objection in this regard. Moreover, the ld. CIT(Appeals) as per the provisions of sub-section (6) of section 250 was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. The impugned order passed by the ld. CIT(Appeals) does not comply with these requirements. Therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte dismissing the appeal of the assessee for non-prosecution and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee. Appeal of the assessee is treated as allowed for statistical purposes.

Summary

Issues: Appeal against dismissal of appeal for non-prosecution by CIT(Appeals) under section 68 - Violation of principle of natural justice.

Issue 1: Appeal against dismissal of appeal for non-prosecution
The appeal filed by the assessee was directed against the order of the Commissioner of Income Tax (Appeals) dismissing the appeal for non-prosecution. The assessee challenged the addition made by the Assessing Officer under section 68 to his total income. The CIT(Appeals) dismissed the appeal due to unsatisfactory compliance by the assessee with the hearing notices. The Tribunal heard arguments from both sides and found merit in the contention raised by the assessee's counsel regarding the lack of proper opportunity given to the assessee before dismissing the appeal. The Tribunal observed a violation of the principle of natural justice and set aside the order of the CIT(Appeals), remitting the matter back for fresh disposal on merit after providing proper and sufficient opportunity for the assessee to be heard.

Conclusion:
The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of adhering to principles of natural justice and ensuring proper opportunity for the parties involved in the appeal process. The decision highlighted the need for fair and just proceedings in line with legal requirements and the interest of justice.