Raj Kumar maddhesia, Deoria V. ITO, Ward - 3(5), Deoria

ITA 40/VNS/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0124 (ITAT-VARANASI)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 06-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARVIND SHUKLA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. No.40/Vns/2020 Assessment Year:2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH “SMC” VARANASI [Through Virtual Hearing] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No.40/VNS/2020 Assessment Year:2011-12 Early Hearing Application No.04/VNS/2021 Shri Raj Kumar Maddhesia, S/o Ram Veer Maddhesia, Ramgulam Tola, Deoria PAN:BCIPM 4142E Vs. Income Tax Officer, Ward-3(5), Deoria. (Appellant) (Respondent) O R D E R The assessee has filed an application, received by the registry of this office on 15/11/2021, for early hearing of the appeal and has requested that since both the authorities below have passed the ex-parte order and the bank account of the assessee has been attached due to which the assessee is facing severe financial crisis therefore, the appeal of the assessee may be heard on priority. Learned D. R. has no objection to the earlier hearing of the appeal. 2. Finding that both the authorities below have passed ex-parte orders qua assessee therefore, I deemed it appropriate to hear the appeal itself. Appellant by Shri Arvind Shukla, Advocate Respondent by Shri Amit Nigam, D.R. Date of hearing 12/01/2022 Date of pronouncement 17/01/2022 I.T.A. No.40/Vns/2020 Assessment Year:2010-11 2 3. I have heard the rival parties and have gone through the material placed on record. I noted that learned CIT(A) has passed ex-parte order as, according to him, nobody has appeared on the dates when the appeal was fixed for hearing before him. From the order of CIT(A), it is apparent that the CIT(A) had issued three notices to the assessee, however, neither anybody appeared nor filed written submissions on the said dates fixed for and ultimately the CIT(A) passed the ex-parte order. However, I feel that one more opportunity should be given to the assessee as learned CIT(A) has not decided the appeal on merits. Even the natural justice demands that no appeal should be disposed of without being heard the party or without giving him the proper and sufficient opportunity. We find that both the authorities below have passed the ex-parte order without giving any findings on merits, therefore, I deem it appropriate to remit back the issue to the file of Assessing Officer with the direction to pass afresh order on merits after giving reasonable and sufficient opportunity of being heard to the assessee. 4. In the result, the early hearing application of the assessee is allowed and the appeal filed by the assessee is allowed for statistical purposes. (Order pronounced in the open court on 17/01/2022) Sd/- ( T. S. KAPOOR ) Accountant Member Dated: 17/01/2022 Aks/- Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T.