The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) restores the file for de novo proceedings to CIT(A) as no notice for hearing was served to the assessee.
In this case, the assessee, Ambika Prashad, had filed the appeal before the ITAT against the impugned order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] of the order dated 01.01.2024.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The main issue in this appeal filed by the assessee is that no notice under Section 148 of the Income Tax Act, 1961, was served on the assessee.
The counsel for the assessee contended that the CIT(A) dismissed the appeal without considering that no notice under Section 148 of the Income Tax Act, 1961, was served on the assessee. The counsel further contended that the CIT(A) passed an ex-parte order without properly considering the facts or applying due diligence.
The counsel for the assessee submitted that the order mentioned dates of issued notices but failed to specify when the notice was served on the assessee and no notice for hearing was received by the assessee, and thus, the case was not decided on its merits.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The ITAT bench observed that the impugned order was passed by the CIT(A) without considering the facts of the case. The bench further observed that in the impugned order, there was mention of issuance of notice, but there was no proof to show that the assessee was served notice of hearing.
The bench held that the assessee should be provided a reasonable and proper opportunity to be heard in the interest of justice. The bench restored the file to CIT(A) to decide the matter afresh and directed CIT(A) to deliver the notice of hearing through physical mode and electronic mode.
The ITAT bench, comprising Krinwant Sahay and A.D. Jain, allowed the appeal of the assessee for statistical purposes.
The assessee was represented by Advocate P.N. Arora, and the revenue was represented by Sr. DR. Ved Parkash Kalia.
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