2023 (1) TMI 1399 - AT - Income Tax

Ex parte order passed by CIT(A) - CIT(A) did not pass the order as per the mandate of previous of section 250(6) - violation of principle of natural justice - HELD THAT - We note that assessee could not plead his case successfully before the CIT(A). We also note that Ld. CIT(A) did not pass the order as per the mandate of previous of section 250(6) of the Act. We note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of AO for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. We deem it fit and proper to set aside the order of the CIT(A) and remit the matter back to the file of the AO to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.

Summary

The Appellate Tribunal ITAT Surat allowed the appeal of the assessee for Assessment Year 2017-18, directing the matter back to the Assessing Officer for de novo adjudication due to violation of natural justice principles. The order of the Commissioner of Income Tax (Appeals) was set aside, granting the assessee another opportunity to contest the appeal.