SUMAN SAINI,AMBALA V. ITO, WARD-4, AMBALA

ITA 52/CHANDI/2024

AI Insights

The case involves Suman Saini, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which was decided ex-parte. The appellant's counsel argued that the decision was made without proper communication and was thus in violation of natural justice and section 250(6) of the Income Tax Act, 1961. The Departmental Representative contended that the appellant's non-appearance indicated non-cooperation. The Tribunal, after considering the arguments and the legal provisions, decided to restore the appeal to the Assessing Officer for a decision on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 36157 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 03-10-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 19-01-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: RANJEET KAUR
• Assessee Lawyers: JASPAL SHARMA
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ,चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘SMC’, CHANDIGARH SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.52/CHD/2024 Ǔनधा[रण वष[ / Assessment Year :2016-17 Suman Saini, Vill.Mirzapur, Naraingarh (Ambala) Vs. बनाम The ITO, Ward 4, Ambala èथायीलेखासं./PAN No: GRPPS2125Q अपीलाथȸ/APPELLANT Ĥ×यथȸ/REPSONDENT ( PHYSICAL HERING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Jaspal Sharma, Advocate राजèव कȧ ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 03.10.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 04.10.2024 आदेश/Order The assessee is in appeal before the Tribunal against the order dt 21.11.2023 of ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi. 2. At the outset, it has been submitted by the ld. Counsel for the Assessee before the Bench that since the appeal has been decided ex- parte by the ld. CIT(A) and dismissed in limine because the Assessee did not receive any communication from the office of the Commissioner of Income Tax (Appeals), NFAC. The ld. Counsel 52-Chd-2024 – Suman Saini, Naraingarh 2 pointed out that the order passed by the CIT(A) is in contravention of the provisions of section 250(6) of the Income Tax Act, 1961 (in short 'the Act'), which mandates that the appeal shall be disposed off by the CIT(A) in writing and the CIT(A) shall state the points for determination, the decision thereon and also the reason for the decision. The ld. Counsel submitted that the ex-parte order decision of the CIT(A), there is a substantial miscarriage of justice also which is in violation of the principles of natural justice and for fair play, the Assessee may be granted one more opportunity to present his appeal on merit so that the decision can be made after taking the issues on merits. The ld. counsel also stated that it would be in the interest of justice and fair play, if the appeal is restored to the file of the Assessing Officer, as before the Assessing Officer also, the order was passed ex-parte when the notice issued by the Assessing Officer could not be served on the Assessee. 3. The ld. DR, on the other hand, relied on the order of the authorities below and submitted that non-appearance by the Assessee before the authorities below showed total non-cooperation in prosecution of the matter before both the authorities. 4. After hearing the rival contentions and perusing the material available on record, I note that the proceedings before the authorities attained finality as the Assessee failed to appear before the 52-Chd-2024 – Suman Saini, Naraingarh 3 authorities. I note that the ex-parte decision by the CIT(A) has been made in line in violation of the provisions of section 250(6) of the Act which mandates that the CIT(A) shall decide the appeal in writing, considering the point of determination, his decision thereon and also reasons for the said decision. I also note that before the A.O. also, the order issued was ex-parte order, and therefore, in the interest of justice , it would be reasonable and justifiable if the appeal is restored to the file of the Assessing Officer Accordingly, I restore the appeal to the file of the Assessing Officer for adjudication afresh on merits. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced on 04.10.2024. Sd/- (RAJESH KUMAR ) Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "