SHRI JAI BHAGWAN, MANSA V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

ITA 271/ASR/2023

AI Insights

The case involves an appeal by Jai Bhagwan against the order of the CIT(A) National Faceless Appeal Centre, Delhi, which was passed ex-parte. The primary contention was the alleged non-compliance of the assessee to notices, which were claimed not to have been received. The Tribunal found that the CIT(A) had not adequately ensured the service of notices to the assessee, thus violating the principles of natural justice. Consequently, the Tribunal decided to remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114380 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-11-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 19-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

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. 271/Asr/2023 Assessment Year: 2016-17 Jai Bhagwan Back Side Old Gaushala, Mansa, Punjab [PAN: ACVPB 9612Q] Vs. Deputy Commissioner of Income Tax, Circle-1, Bathinda (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal, AR Respondent by: Smt. Ratinder Kaur, Sr. DR Date of Hearing: 06.11.2023 Date of Pronouncement: 10.11.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 21.07.2023 in respect of Assessment Year: 2016-17 challenging ITA No. 271/Asr/2023 Jai Bhagwan v. Dy. CIT 2 therein the impugned order passed ex-parte qua the assessee on account of principles of natural justice. 2. At the outset, the ld. counsel for the assessee has submitted that he has not received any notices on the email address given on Form No. 35 (APB pg. 2) and that the ld. CIT(A) has merely stated that the appellant did not comply to the notices issued till the date of passing the impugned order. The ld. CIT(A) has observed that the appellant was non-compliant and no material and details in support of the grounds of appeal were submitted and accordingly, he has taken the decision without taking rebuttal of the ground raised by assessee on the record by issuing of any show cause notice while taking any adverse decision against him. The ld. counsel prayed that the matter may be remanded back to the ld. CIT(A) to grant fresh opportunity of being heard and decide the appeal on merits of the case. 3. Per contra, the ld. DR has no objection to the request of the assessee in view of natural justice. 4. Heard the rival contentions, perused the material on record and the impugned order. Admittedly, the ld. CIT(A) has passed the order ex-parte qua the assessee by merely stating that the assessee was non-compliant ITA No. 271/Asr/2023 Jai Bhagwan v. Dy. CIT 3 to the notice of hearing issued and passed the order endorsing the finding of the Assessing Officer. It is noted that the ld. CIT(A) has mentioned the fact of the date of issue of notice of hearing but he has not mentioned the fact of services of the notice of hearing upon the assessee. Thus, in our view, the assessee has been denied the opportunity of being heard, in violation of the principles of natural justice. We, therefore, consider it deem fit to remand back the matter to the ld. CIT(A) to adjudicate the appeal on merits of the case after granting adequate opportunity of being heard to the appellant assessee by issuing notices on the email address given in Form No. 35 of the appeal memo filed before him. At the same time, the appellant is directed to co-operate in the fresh proceedings before the ld. CIT(A) by updating the change of email address, if any. Accordingly, the matter is restored back to the file of the ld. CIT(A). 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 10.11.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: ITA No. 271/Asr/2023 Jai Bhagwan v. Dy. CIT 4 (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T. True Copy By Order