2025 (6) TMI 1616 - AT - Income Tax

CIT(A) has passed an ex parte order qua assessee - CIT(A) was of the view that since eight (8) notices of his went unanswered by the assessee he dismissed the appeal of the assessee and confirmed the action of the AO - HELD THAT - We find that there is per se violation of natural justice and therefore we set aside the impugned order of the CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to decide the appeal in accordance to law as per sub-section (6) of section 250 and the AR has undertaken to diligently participate in the appellate proceedings and seek video conferencing facility which may be extended to the Ld.AR of the assessee. CIT(A) to decide the appeal on merits after hearing the assessee. Appeal filed by the assessee is allowed for statistical purposes.

Summary

The Appellate Tribunal (ITAT Chennai) allowed the assessee's appeal against the ex parte order of the Learned Commissioner of Income Tax (Appeals) [Ld.CIT(A)], Delhi, for AY 2017-18. The Ld.CIT(A) had dismissed the appeal on the ground that the assessee failed to respond to eight notices. However, the assessee demonstrated, with documentary evidence from the Paper Book, that written submissions and replies were duly filed on multiple dates (11.03.2024, 22.05.2024, 11.07.2024). The Tribunal found a "per se violation of natural justice" as the Ld.CIT(A) erred in concluding non-compliance. Consequently, the impugned order was set aside and the matter remanded to the Ld.CIT(A) for fresh adjudication in accordance with law under sub-section (6) of section 250 of the Income Tax Act, 1961. The Ld.AR undertook to actively participate, including via video conferencing. The appeal was allowed for statistical purposes.