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| The Tax Publishers2020 TaxPub(DT) 4649 (Gau-Trib) INCOME TAX ACT, 1961
Section 250
Even though notices of hearings fixed before CIT (A), were stated to be issued to assessee, however, there was nothing in the order of CIT(A) to show that any of the said notices was ever served on the assessee. Thus, the assessee could not be said to have been given proper and sufficient opportunity of being heard by the CIT(A) before disposing the appeal of the assessee and hence, the matter was remanded to the CIT(A) for disposing of the appeal of the assessee afresh after giving proper and sufficient opportunity of being heard.
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Appeal [CIT(A)] - Order of CIT(A) - Validity - Ex-parte order---No proper and sufficient opportunity provided to assessee
Assessee preferred an appeal before CIT(A). Since there was no satisfactory compliance on the part of the assessee to the notices issued by the CIT(A) fixing the said appeal for hearing from time to time, the CIT(A) dismissed such appeal vide ex-parte order and confirmed the additions made by AO. Held: Even though the notices of hearings fixed before CIT(A), were stated to be issued to assessee, however, there was nothing in the order of the CIT(A) to show that any of the said notices was ever served on the assessee. Thus, the assessee could not be said to have been given proper and sufficient opportunity of being heard by the CIT(A) before disposing of the appeal of the assessee. Therefore, the ex-parte order passed by the CIT(A) was set aside and the matter was remanded to him for disposing of the appeal of the assessee afresh after giving proper and sufficient opportunity of being heard.
REFERRED :
FAVOUR : Matter remanded
A.Y. : 2011-12
IN THE ITAT, GUWAHATI BENCH
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