ITAT gives Taxpayer Second Chance: Ex-Parte CIT(A) Order Set Aside for Natural Justice [Read Order]
The case involved Abhishek Golecha, a resident of Nagpur, who had filed an appeal against an assessment order for the financial year 2015–16. The CIT(A) had dismissed his appeal earlier due to non-appearance, despite multiple notices being issued.
![ITAT gives Taxpayer Second Chance: Ex-Parte CIT(A) Order Set Aside for Natural Justice [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/2054656-itat-ex-parte-cita-natural-justice-taxscan.webp "ITAT gives Taxpayer Second Chance: Ex-Parte CIT(A) Order Set Aside for Natural Justice [Read Order]")
In a significant decision, the Income Tax Appellate Tribunal (ITAT), Nagpur Bench, has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] and granted the taxpayer a fresh opportunity to present his case. The ruling emphasizes the importance of adhering to the principles of natural justice in tax proceedings. The case involved Abhishek Golecha,...
In a significant decision, the Income Tax Appellate Tribunal (ITAT), Nagpur Bench, has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] and granted the taxpayer a fresh opportunity to present his case. The ruling emphasizes the importance of adhering to the principles of natural justice in tax proceedings.
The case involved Abhishek Golecha, a resident of Nagpur, who had filed an appeal against an assessment order for the financial year 2015–16. The CIT(A) had dismissed his appeal earlier due to non-appearance, despite multiple notices being issued.
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Appellant’s counsel, Kapil Hirani, admitted the lapse but pleaded for another chance to present the case before the CIT(A). The Income Tax Officer, represented by Abhay Y. Marathe opposed the plea, arguing that sufficient opportunities had already been provided.
After hearing both sides, V. Durga Rao (Judicial Member) observed that while the CIT(A) had followed due process by issuing notices, the final order was passed ex-parte, leaving the assessee without a fair hearing.
Citing the principle of natural justice, the ITAT held that Golecha deserved one more opportunity to substantiate his claims.
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The Tribunal set aside the CIT(A)’s order and directed a fresh adjudication, with a strict warning that the assessee must not seek unnecessary adjournments.
The case will now go back to the CIT(A) for a fresh hearing, giving Golecha a chance to defend his position with proper evidence and arguments.
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