Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 207 - AT - Income TaxDenial of natural justice - impugned order was passed by the ld. CIT(A) without giving proper and sufficient opportunity of being heard to the assessee - HELD THAT - As the assessee has submitted that the assessee was residing in Bangalore at the relevant time and the authorised representative who presented the assessee's case before the Ld. CIT(A) could not be provided with relevant documentary evidence to support and substantiate his case due to ongoing Covid-19 Pandemic and the lockdown period. As contended that there was thus a sufficient cause for the failure of the assessee to produce the relevant documentary evidence in support of his case and urged that an opportunity may be given to the assessee to produce such evidence by sending the matter back to the ld. CIT(A) for fresh consideration. We find merit in this contention of the learned counsel for the assessee and since the ld. DR has not raised any objection for sending the matter back to the ld. CIT(A) for proper consideration, I set aside the impugned order passed by the ld. CIT(A) 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 for produce relevant document evidence in support of his case on the issues involved therein. As under taken by the learned counsel for the assessee, the assessee shall make due compliance before the ld. CIT(A) and shall extend all the possible cooperation in order to enable Ld. CIT(A) to dispose of the appeal expeditiously. Appeal of the assessee is treated as allowed for statistical purpose.
Issues:
1. Violation of principle of natural justice due to lack of opportunity for the assessee to produce relevant documentary evidence before the Ld. CIT(A). Analysis: The appeal was filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) dated 22.09.2020. The assessee, an individual deriving income from salary and other sources, initially declared a total income of ?20,36,969/-, which was later revised to ?19,21,870/-. The Assessing Officer (AO) completed the assessment under section 143(3) and determined the total income at ?21,45,750/- after making various additions, including disallowances and additions on different accounts. The assessee challenged all these additions before the Ld. CIT(A) but failed to provide evidence to support the contentions raised in the written submission. Consequently, the Ld. CIT(A) dismissed the appeal and confirmed all the additions made by the AO. During the proceedings before the Tribunal, the primary issue raised by the assessee was regarding the violation of the principle of natural justice by the Ld. CIT(A) due to the lack of proper opportunity to produce relevant documentary evidence. The assessee's counsel argued that the ongoing Covid-19 pandemic and lockdown prevented the submission of necessary evidence, justifying the failure to support the case adequately. Considering the circumstances and the absence of objections from the Departmental Representative (DR), the Tribunal found merit in the assessee's contention. Consequently, the Tribunal set aside the order of the Ld. CIT(A) and remitted the matter back to him for fresh consideration, emphasizing the need for proper and sufficient opportunity to present relevant document evidence. In conclusion, the Tribunal allowed the appeal of the assessee for statistical purposes, directing the assessee to comply with providing necessary evidence and extending cooperation to the Ld. CIT(A) for expeditious disposal of the appeal. The order was pronounced in the open court on 23rd April 2021.
|