Matter restored back to AO on the ground of principal of natural justice- ITAT Jaipur
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Case Details: |
Shri Govind Singh V. The ITO Ward 2 (3) Jaipur |
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Order Details: |
ITA No. 1274/JP/2024 |
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Assessment Year: |
2017-18 |
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Date of Order: |
13-02-2025 |
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In Favour of: |
Assessee |
The ld. AR of the assessee submitted before the tribunal that no notice was served upon the ld. AR assessee whose email id was shown in the appeal form no. 35 filed by the assessee by the Department and thus the assessee was unable to argue the case before the ld. CIT(A). Even the assessee could not submit the documents before the ld. AO and therefore, ld. AO also passed an order ex-parte. Thus, the demand was fastened to the assessee without being heard to the assessee and the same is against the principles of natural justice. Hence, in such a situation, the ld. AR of the assessee prays that one more chance should be provided to the assessee to contest the case before the AO by submitting the documents as well as evidences relating to the addition made by him.
Observations of the Tribunal
- It is the bounded duty of the assessee to appear before the statutory authorities as and when called for. It is noticed that various opportunities were provided to the assessee for settling the issue but the assessee remained lethargic and unserious in pursuing his case.
- But looking to the fact that on the last date given by the ld. CIT(A) the email of notice was not sent on the email id of the AR of the assessee and that last notice was issued after a gap of 2 years of the last notice so issued by the ld. CIT(A). However, we are of the view that the case has to be decided on merits so that nobody’s rights could be scuttled down without providing opportunity of being heard to the assessee.
- Considering that aspect of the matter that the order passed by the ld. CIT(A) was against the principles of natural justice and hence, the matter is restored to the file of the AO to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. Thus, the appeal of the assessee is allowed for statistical purposes.
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