SH. NISHANT KUMAR,MANDI DABWALI V. ITO, WARD 2, SIRSA

ITA 673/CHANDI/2022

AI Insights

This case involves an appeal by the assessee, Nishant Kumar, against the order of the Ld. CIT(A), Hisar, which dismissed his appeal ex parte for non-prosecution concerning the Assessment Year 2016-17. The Income Tax Appellate Tribunal, Chandigarh, considered the assessee's appeal, which was initially barred by limitation but was admitted after a condonation application was accepted. The tribunal found that the assessee was denied a proper opportunity to be heard, which warranted a restoration of the matter to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396800 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: PRANAV GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी मनोज क ुमार अŤवाल, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 673/Chd/ 2022 िनधाŊरण वषŊ / Assessment Year : 2016-17 Nishant Kumar 92 Darjiyan Wali Gali, Ward No. 1, Mandi Dabwali बनाम The ITO Ward 2, Sirsa ˕ायी लेखा सं./PAN NO: BFGPK8934k अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Pranav Gupta, Advocate and Ms. Jyotsna, CA (Virtual Mode) राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 19/05/2025 उदघोषणा की तारीख/Date of Pronouncement : 27/05/2025 आदेश/Order PER LALIET KUMAR, J.M: This appeal has been filed by the Assessee against the order of the Ld. CIT(A), Hisar dt. 29/07/2020 pertaining to Assessment Year 2016-17, whereby the appeal of the assessee was dismissed ex parte for non-prosecution. 2. At the outset the Registry has pointed out that the appeal of the assessee is barred by limitation by 760 days. 3. After considering the condonation application filed by the assessee in the above appeal, we condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. The brief facts of the case are that the assessment was completed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 determining total income at Rs. 32,49,180/-. 5. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A), Hisar. As recorded in the impugned order, the Ld. CIT(A) issued multiple notices for hearing on various dates, but none appeared on behalf of the assessee. Consequently, the appeal was dismissed ex parte for want of prosecution, without adjudicating the matter on merits. 6. Against the order of the Ld. CIT(A), the assessee is in appeal before us. 2 7. During the course of hearing before us, the learned counsel for the assessee submitted that the non-appearance before the Ld. CIT(A) was neither intentional nor deliberate but due to bona fide reasons beyond the control of the assessee. It was submitted that the assessee is willing to cooperate in the appellate proceedings and undertake to comply with the directions of the CIT(A) if a fresh opportunity is granted. 8. The Ld. DR did not seriously object to the request of the assessee for one more opportunity of hearing before the Ld. CIT(A). 9. We have heard the rival contentions and perused the records. On careful consideration of the facts, we are of the view that the assessee was denied proper opportunity of being heard. In the interest of natural justice and fair play, we deem it fit to restore the matter back to the file of the Ld. CIT(A) for adjudication de novo, after affording adequate opportunity to the assessee to present his case. 9.1 We make it clear that the assessee shall cooperate with the appellate proceedings and shall not seek unnecessary adjournments. The Ld. CIT(A) is directed to decide the appeal on merits after considering the submissions and evidence as may be filed by the assessee. 10. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 27/05/2025 Sd/- Sd/- मनोज क ुमार अŤवाल लिलत क ुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "