Two Income Tax Notice issued by CIT(A) in one Week amounts to Gross Violation of Opportunity to respond: ITAT Allows appeal of Geovista Technology LTD [Read Order]
When the appeal of the assessee was not decided by a speaking order and on merits, then in the interest of justice, the impugned order is set aside.
![Two Income Tax Notice issued by CIT(A) in one Week amounts to Gross Violation of Opportunity to respond: ITAT Allows appeal of Geovista Technology LTD [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/2054151-geovista.webp "Two Income Tax Notice issued by CIT(A) in one Week amounts to Gross Violation of Opportunity to respond: ITAT Allows appeal of Geovista Technology LTD [Read Order]")
In a recent case, the Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) viewed that two income tax notices issued by the Commissioner of Income Tax (CIT(A)) in one week amount to gross violation of the opportunity to respond and allowed appeal of Geovista Technology Ltd.
Geovista Technologies Private Limited, the assessee has submitted that the CIT (A) has passed the impugned order ex-parte without giving an appropriate opportunity of hearing to the assessee. The AR has pointed out that the matter was listed for hearing on 3/12/2024 and the impugned order was passed on the same date denying any opportunity to the assessee to represent the matter.
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Therefore, the AR of the assessee has pleaded that the impugned order of the CIT (A) be set aside and the matter may be remanded to the record of the CIT (A) for deciding the appeal of the assessee on merit after giving an appropriate opportunity of hearing.
On the other hand, the DR has not seriously objected to the prayer of the assessee for remand of the matter to the record of the learned CIT (A) for fresh adjudication.
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The CIT (A) has given the details of the notices issued to the assessee on 21/11/2024 and 27/11/2024. A two member bench of Shri Vijay Pal Rao, Vice-President and Shri Manjunatha, G. Accountant Member observed that only 2 notices were issued which were within a span of 1 week shows that the assessee was not given even one week time to respond to the notices issued by the CIT (A).
Further, the CIT (A) has not decided the issue raised by the assessee on merits but the appeal of the assessee was dismissed for non-prosecution. Accordingly, when the appeal of the assessee was not decided by a speaking order and on merits, then in the interest of justice, the impugned order is set aside and the matter is remanded to the record of the CIT (A) for fresh adjudication on merits after giving an appropriate opportunity of hearing to the assessee.
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