SHRI ABDUL AHAD DAR, SRINAGR V. INCOME TAX OFFICER WARD-3 (5), BARAMULA

ITA 194/ASR/2022

AI Insights

The case involves an appeal by Sh. Abdul Ahad Dar against the order of the CIT(A) National Faceless Appeal Centre, Delhi, dated 29.06.2022, concerning the assessment year 2015-16. The appeal was initially delayed due to the appellant's medical condition, which was later condoned by the Tribunal. The primary contention was the ex-parte nature of the orders passed by the lower authorities, which the appellant argued were issued without proper service of notice, thus denying him the opportunity to present his case or comply with the queries raised. The Tribunal found merit in the appellant's arguments regarding the lack of notice service and remanded the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114402 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 25-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 194/Asr/2022 Assessment Year: 2015-16 Sh. Abdul Ahad Dar Seer Jagir, Prop. Uqab Fruit Co. Sopore 193202, Jammu & Kashmir [PAN: BFRPD 1840L] (Appellant) V. Income Tax Officer Ward-3(5), Baramulla (Respondent) Appellant by: Ms. Sunfat Ashraf Wani, Adv. Respondent by: Sh. Ravinder Mittal, Sr. DR Date of Hearing: 20.02.2023 Date of Pronouncement: 28.02.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 29.06.2022, in respect of AY 2015-16, challenging therein the impugned ITA No. 194/Asr/2022 Abdul Ahad Dar v. ITO 2 order passed ex-parte qua the assessee emanates out of the ex-parte assessment order date 27.12.2017. 2. There has been a delay of 58 days in filing the appeal before the Tribunal which has explained to be a medical ground that the assessee has suffered chronic diabetes during that period. Although, the ld. DR has objection to the condonation of delay, however considering the short period delay in filing the appeal, we hereby condoned the delay and allow the appeal to be heard on merits. 3. At the outset, the ld. counsel for the assessee submitted that the lower authorities has passed the order ex-parte qua the assessee without service of notice, hence, she requested that the matter may be remanded back to the CIT(A) to decide the issues fresh after considering the submission of the assessee on the grounds of appeal pertaining to deposits in the bank account and application of a net profit rate or gross rate etc. 4. The ld. DR stand by the impugned order. However, he failed to file any evidence in rebuttal/ controvert the facts of service of the notice upon the assessee. 5. From the record, it is evident that the assessment order and the impugned order are passed ex-parte qua the appellant assessee. The ITA No. 194/Asr/2022 Abdul Ahad Dar v. ITO 3 factum of issue of notices have been mentioned, however the factum of service of notice on the assessee is not mentioned and in the absence of service of notice, how the assessee can make any compliance to the queries raised by the ld. CIT(A) in the appellate proceedings. 6. In view of the matter, we consider it deem fit to remand back to the matter to the file of the ld. CIT(A) to adjudicate afresh by passing a speaking order after considering the written submission of the assessee by granting adequate opportunity of being heard to him in view of principles of natural justice. No doubt the assessee shall cooperate in the fresh proceedings before the ld. CIT(A). 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.02.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order