INCOME TAX ACT, 1961

Section 251

Appeal [CIT(A)] - Order of CIT(A) - Validity - CIT(A) dismissed appeal ex-parte without furnishing any opportunity of hearing to assessee

Assessee-company filed an appeal before CIT (A). CIT (A) dismissed such appeal on basis of non-verification of Form-35 by Managing Director or Director of the assessee. It was contended on behalf of the assessee that it was not open to the CIT (A) to dismiss the appeal ex-parte, without furnishing any opportunity of hearing to the assessee on a hyper-technical ground. Held: It was rightly contended on behalf of the assessee that it was not open to the CIT(A) to dismiss the appeal ex-parte, without furnishing any opportunity of hearing to the assessee on a hyper-technical ground. In instant case, the assessee had no opportunity, whatsoever, to explain its stand or to rectify the alleged mistake. Such a course of action was clearly violative of the principles of natural justice. Therefore, the ex-parte order passed by the CIT (A) was set aside and the matter was remanded to the CIT (A) for fresh adjudication in accordance with the law after furnishing a reasonable opportunity of hearing to the assessee.

REFERRED :

FAVOUR : Matter remanded

A.Y. : 2014-15

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