Jai Prakash Singh, Allahabad V. Pr. CIT, Central Circle, Allahabad, Allahabad

ITA 12/ALLD/2023

AI Insights

The case involves an appeal by Jai Prakash Singh against the order of the CIT(A) for the assessment year 2014-15, which was passed ex parte. The CIT(A) had issued an order on 12.01.2023, a day before the scheduled hearing on 13.01.2023, rejecting an adjournment application due to the assessee's illness. The Tribunal found this procedure to be in violation of natural justice as it did not allow the assessee to contest the adjournment rejection or present his case during the hearing. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114355 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 29-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD (HEARD BY DB) BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.12/ALLD/2023 Assessment Year: 2014-15 Jai Prakash Singh, Auto Service, 65B/2, Thornhill Road, Allahabad PAN-APEPS1038P v. Principal Commissioner of Income Tax, Central Circle, Allahabad (Appellant) (Respondent) Assessee by: None (Application) Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 16.03.2023 Date of pronouncement: 16.03.2023 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 12.01.2023 of CIT(A)(National Faceless Appeal Centre, Delhi) for the assessment year 2014-15. 2. None has appeared on behalf of the assessee when this appeal was called for hearing. However, an application for adjournment has been filed on behalf of the assessee on the ground of sickness and hospitalization of the assessee. At the outset, we note that the CIT(A) has passed impugned order ex parte that too before the date of hearing fixed on 13.01.2023 therefore, we propose to hear and dispose of this appeal ex parte. ITA No. 12/ALLD/2023 Jai Prakash Singh 2 3. We have heard the learned DR and perused the impugned order of the CIT(A). The CIT(A) has recorded the various dates of hearing and notice issued to the assessee in para 5 as under:- “5. During the appellate proceedings, the below mentioned hearing notices were served to the appellant on registered mail [e-mail] and copy to [e-mail] The adjournment sought by the appellant is not acceptable as the same is without any substance and hence rejected for detailed reasons in the decision part of this order. In view of above, the appeal is disposed based on materials available on record.” 4. It is clear from the details given in the table about the dates of hearing fixed by the CIT(A) that the matter was lastly listed on 13.01.2023 and the assessee filed an application for adjournment of hearing fixed on 13.01.2023. The CIT(A) has passed the impugned order on 12.01.2023 i.e. one day prior to the date of hearing. Thus, rejecting the application of adjournment by the CIT(A) and passing the impugned order prior to the date of hearing is in violation of principles of natural justice, as the assessee was not even given an opportunity to pursue the application for adjournment or to argue Sr. No. Issued date of hearing Hearing fixed on Compliance 1. 22.05.2020 02.06.2020 No 2. 23.12.2020 07.01.2021 No 3. 15.02.2021 02.03.2021 No 4. 13.07.2021 28.07.2021 Adjournment letter filed 5. 12.01.2022 27.01.2022 No 6. 03.03.2022 18.03.2022 No 7. 29.12.2022 13.01.2023 Adjournment letter filed ITA No. 12/ALLD/2023 Jai Prakash Singh 3 the appeal on the date of hearing after rejection of application for adjournment. 5. The learned DR has not disputed this fact as apparent from record that the impugned order was passed prior to the date of hearing. Accordingly, in the facts and circumstances of the case and in the interest of justice, the impugned order of the CIT(A) is set aside and the matter is remanded to the record of the CIT(A) for re- adjudication of the same after giving an appropriate opportunity of hearing to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in open court on conclusion of hearing on 16.03.2023 at Allahabad, U.P. Sd/- Sd/- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16/03/2023 Allahabad sh Copy forwarded to: Jai Prakash Singh 1. Appellant- Pr. CIT, C.C., Allahabad 2. Respondent- 3. CIT(A), Allahabad 4. CIT 5. DR By order Sr. P.S.