2024 (9) TMI 1334 - AT - Income Tax

Ex-parte order passed by CIT(A) - assessee could not represent his case before Ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice - HELD THAT - As seen that during the appellate proceedings, the assessee did not submit details and documents before the Ld. CIT(A), therefore, the Ld. CIT(A) passed an ex parte order. We note that assessee could not plead his case successfully before the Ld. CIT(A) and also note that Ld. CIT(A) has not passed the order as per the mandate of provisions of section 250(6) of the Act. That is, Ld. CIT(A) did not pass order on merit based on the entire material available on record. One more opportunity should be granted to the assessee to plead his case before the Ld. CIT(A). 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 Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee.

Summary

The appeal filed by the assessee for AY 2012-13 was allowed by the ITAT Rajkot. The order of the Ld. CIT(A) was set aside and the matter was remitted back for fresh adjudication due to violation of natural justice principles. The assessee was granted another opportunity to present their case. The appeal was allowed for statistical purposes.