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2021 (10) TMI 741 - AT - Income TaxNational Faceless Appeal Centre has passed the ex-parte order - No proper opportunity of being heard to the assessee - HELD THAT:- We find that the CIT(A) has simply recorded in his second para 5.0, different dates of hearing fixed by him and the adjournment sought for by the assessee but he has not recorded categorically with respect to the reason mentioned behind taking adjournment. It is noted that the assessee ‘Sought Adjournment’ from 21.07.2021 to 05.08.2021 because the Income Tax portal was not fully operational due to technical glitches as per evidence (APB, Pg.9). However, the CIT(Appeals), National Faceless Appeal Centre, Delhi on 28.07.2021 has passed the ex-parte order where there was no reference of the assessee’s such request for adjournment made as above. In our view, there seems to be no deliberate attempt on the part of the appellant assessee, not to file the submissions before the National Faceless Centre and in fact, it may be on account of the fact that new Income Tax Portal of the assessee was not working as is apparent from various News items and, thus, the prayer of the assessee has merit that this matter may, please, be set aside to the file of CIT(A) for giving the fresh opportunity of being heard and deciding the issue on merits as per law. We are of the view that CIT(A) has not afforded proper opportunity of being heard to the assessee. We, therefore, set aside the order of the CIT(A) and restore the matter back to his file with the direction to readjudicate the appeal afresh on merit after affording opportunity of being heard to the assessee. Appeal of the assessee is allowed for statistical purposes.
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