2018 (4) TMI 1930 - AT - Income Tax

Assessment u/s 144 and 271B - CIT(A) orders are passed ex-parte - apellant could not attend the proceedings before the CIT(A) - HELD THAT - DR fairly agreed that he has no objection to the matter being remitted to the file of CIT(A) for adjudication de novo, after giving yet another reasonable opportunity of hearing to the assessee. We think this is a fair approach and since the learned CIT(A) did not have the benefit of assistance from the assessee appellant, the matter should be remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another opportunity of hearing. In any case, there is no reason for an Appellate Forum being bypassed and the matter being taken up directly before us for adjudication on merits. We deem it fit and proper to remit the matter to the file of learned CIT(A) for fresh adjudication and the assessee appellant be given a reasonable opportunity of hearing - Assessee appeals are allowed for statistical purposes

Summary

Issues:
Challenging correctness of two separate orders dated 06.10.2016 & 17.10.2016 passed by CIT(A) under section 144 and 271B for assessment year 2012-13.

Analysis:
The appellant challenged the correctness of two separate orders passed by the CIT(A) in the matter of assessment under section 144 and 271B of the Income-tax Act, 1961 for the assessment year 2012-13. Both orders were ex-parte as the appellant could not attend the proceedings before the CIT(A). The appellant appealed to the Appellate Tribunal seeking a fair opportunity of hearing. The Departmental Representative agreed that the matter should be remitted to the file of CIT(A) for fresh adjudication, providing another reasonable opportunity of hearing to the assessee. The Tribunal found this approach fair, emphasizing that the Appellate Forum should not be bypassed, and ordered the matter to be remitted to the CIT(A) for de novo adjudication. The Tribunal deemed it fit and proper to give the assessee a reasonable opportunity of hearing, thereby allowing the appeals for statistical purposes. The decision was pronounced in open court on 5th April 2018.