2016 (4) TMI 1431 - AT - Income Tax

Ex-parte orders of the CIT(A) - denial of justice - whether CIT(A) has not given proper opportunity to the assessee and dismissed the appeals of the assessee ex-parte? - HELD THAT - As all these appeals were dismissed by ex-parte orders of the CIT(A) observing that none appeared before him nor adjournment petition was filed - we restore all these appeals back to the file of the CIT(A). The CIT(A) shall decide the appeals after providing adequate opportunity to the assessee. The assessee shall co-operate with the appeal proceedings. With the above observation the appeals are allowed for statistical purposes.

Summary

Issues:
Assessee's contention of lack of proper opportunity by CIT(A) leading to ex-parte dismissal of appeals.

Analysis:
The judgment pertains to appeals by the assessee against orders of the Commissioner of Income-tax (Appeals)-18, Chennai, for assessment years 2003-04 to 2007-08. The primary issue raised by the assessee was the lack of proper opportunity provided by the CIT(A), resulting in the dismissal of appeals ex-parte. The assessee argued that adjournment petitions were indeed filed, contrary to the CIT(A)'s observation. The counsel for the assessee requested the appeals to be remitted back to the file of the CIT(A) to ensure a fair opportunity for the assessee to present their case. The Departmental Representative did not object to sending the appeals back to the CIT(A) for reconsideration.

Upon review, the Appellate Tribunal found that the CIT(A) had dismissed the appeals ex-parte based on the absence of the assessee and non-filing of adjournment petitions. However, considering the totality of the facts presented, the Tribunal decided to remit all the appeals back to the CIT(A) for fresh consideration. It was emphasized that the CIT(A) should provide adequate opportunity to the assessee during the appeal proceedings. The Tribunal directed the assessee to cooperate with the process. Ultimately, the appeals were allowed for statistical purposes, indicating a procedural victory for the assessee without delving into the substantive merits of the case.

In conclusion, the judgment highlights the importance of ensuring due process and providing a fair opportunity for parties to present their case in tax appeal proceedings. The decision to remit the appeals back to the CIT(A) underscores the significance of procedural fairness in tax disputes, ultimately upholding the principles of natural justice and the right to be heard.