The Tax Publishers2020 TaxPub(DT) 5244 (Pune-Trib)

INCOME TAX ACT, 1961

Section 250

As assessee had not filed any written submissions on merits of the case before CIT(A), therefore, in view of interest of justice, the matter was remanded to the CIT(A) for proper adjudication on merits.

Appeal [CIT(A)] - Order of CIT(A) - Validity - Ex-parte order---Assessee did not file any written submissions on merits of case

Assessee filed an appeal before Tribunal. It was submitted that CIT(A) passed an ex-parte order. It was further submitted that before the CIT(A), the assessee raised a specific ground that the AO had not given proper opportunity of hearing to the assessee. It was accordingly, submitted that the authorities below did not give proper opportunity for hearing, thereby violated principle of natural justice” and/or that the CIT(A) had not discussed the issues in his order. Held: On perusal of the order of the CIT(A), it was apparent that several opportunities were provided by the CIT(A) to the assessee by serving notices, which were duly served on the assessee. However, the assessee did not respond to any of the notices and had not made any submission for adjournment and also there were no written submissions on the merits of the case before the CIT(A). Considering the fact that the assessee had not filed any written submissions on record before the CIT(A) regarding the grounds of appeal, therefore, in view of interest of justice, the matter was remanded to the CIT(A) for proper adjudication on merits.

REFERRED :

FAVOUR : Matter remanded

A.Y. : 2008-09 to 2012-13



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