Case Number: ITA 1497/DEL/2019
Appellant: Debashis Mitra, G B Nagar
Respondent: ACIT, Circle-1, Noida
Assessment Year: 2015-16
Result: 2015-16
Case Filed On: 2019-02-22
Order Type: Final Tribunal Order
Date of Order: 2019-08-13
Pronounced On: 2019-08-13
Bench: Delhi Bench ‘I.2’, New Delhi
Members: Shri H. S. Sidhu (Judicial Member) and Shri Prashant Maharishi (Accountant Member)
This case involves the appeal filed by Debashis Mitra against the ex parte non-speaking order passed by the Commissioner of Income-Tax (Appeals), Noida, dated 31.08.2019 for the assessment year 2015-16. The primary grievance is that the order was passed without providing adequate opportunity to the appellant to present his case and without proper discussion of the facts and merits of the case.
The appellant, Debashis Mitra, filed his return of income for the assessment year 2015-16. During the assessment proceedings, the Assessing Officer (AO) made certain additions to the income, which were upheld by the Commissioner of Income-Tax (Appeals) [CIT(A)] in an ex parte non-speaking order. The appellant contended that the CIT(A) did not provide adequate opportunity to present his case and passed the order without proper consideration of the evidence.
During the hearing on 13/08/2019, the appellant was represented by Sh. Lalit Mohan, Advocate, while the respondent was represented by Sh. Surender Pal, Sr. DR. The primary issue raised was the ex parte disposal of the appeal by the CIT(A) without granting adequate opportunity to the appellant and without a detailed discussion of the case’s merits.
The Tribunal found that the CIT(A) had passed an ex parte order without adequately discussing the facts and circumstances of the case or dealing with the issues on merit. The Tribunal emphasized that the order was not in accordance with the principles of natural justice and was an erroneous approach.
The Tribunal referred to Section 250(6) of the Income Tax Act and the Hon’ble Apex Court’s decision in the case of M/s Sahara India (Farms) vs. CIT & Anr., which held that even an administrative order must be consistent with the rules of natural justice and must be a speaking order.
In view of the above findings, the Tribunal set aside the impugned order of the CIT(A) and remitted the issues back to the CIT(A) for fresh adjudication on merits. The Tribunal directed the CIT(A) to consider all aspects of the issues involved, provide the appellant with a proper opportunity to present his case, and pass a detailed and speaking order.
The Tribunal made it clear that no notice for hearing would be issued by the CIT(A) and directed the appellant to appear before the CIT(A) on 16.09.2019 at 10:00 AM to substantiate his case and file all necessary documents.
In the result, the appeal by Debashis Mitra was allowed for statistical purposes. The Tribunal highlighted the importance of fair opportunities for appellants to present their cases and the necessity of detailed and speaking orders by the authorities.
Decision: Appeal allowed for statistical purposes.
Signed by: Shri H. S. Sidhu (Judicial Member) and Shri Prashant Maharishi (Accountant Member)
Date: 13.08.2019
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