Dismissing appeal ex-parte by CIT(A) on very first date of hearing unjustified – ITAT

Dismissing appeal ex-parte by CIT(A) on very first date of hearing without giving proper opportunity to the assessee to prepare the case was unjustified – ITAT

ABCAUS Case Law Citation:
ABCAUS 2906 (2019) (05) ITAT

The appeal by Assessee was directed against the Order of the CIT(A) whereby he had denied the adjournment sought and ex-parte dismissed the appeal of the assessee.

The CIT(A) had noted in the impugned order that the assessee has filed the appeal online. However, only Form-35 was available on the website of the Department but the impugned penalty order and copy of the demand notice was not available on record.

Notice was issued to the assessee for hearing of the appeal. The assessee through their Counsel filed an application requesting for adjournment because written submissions and paper book was under preparation and compilation. However, no Power of Attorney and other details had been produced.

The CIT(A) did not accept the request for adjournment and in the absence of assessee, dismissed the appeal of assessee.

Before the Tribunal, the assessee submitted that it was the first date of hearing of the appeal, on which, no adjournment had been granted to the assessee. Therefore, no proper opportunity of hearing of the appeal had been granted to him.

He further submitted that it was an appeal against the quantum assessment order. However, the CIT(A) wrongly mentioned in the impugned order that impugned penalty order was not available on the website of the department.

The assessee referred to electronic appeal filed with CIT(A), in which, details of the challan had been mentioned and in the annexures, copy of the demand along with order appealed, had been filed with the O/o. CIT(A).

The Tribunal noted that facts clearly showed that there was no fault attributable to the assessee in filing the relevant documents along with the appeal papers. The CIT(A) on the very first date of hearing of the appeal proceeded ex-parte without giving proper opportunity to the assessee to prepare the case. The request for adjournment in writing was made seeking only 20 days time.

The Tribunal opined that facts clearly showed that impugned order was wholly unjustified and was liable to be set aside.

Accordingly, the Tribunal set aside the impugned order and restored the appeal of assessee to the file of CIT(A) with direction to re-decide the appeal of assessee on merits strictly as per Law.

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