Very short time given to furnish details shows fair opportunity not given – ITAT 

CIT(A) gave very short time to the assessee to furnish the details and prima-facie it showed that fair opportunity of hearing was not given to the assessee. 

In a recent judgment, The ITAT Pune remitted the case for re-consideration observing that that CIT(A) gave very short time to the assessee to furnish the details and prima-facie it showed that fair opportunity of hearing was not given to the assessee. 

ABCAUS Case Law Citation:
4552 (2025) (05) abcaus.in ITAT

In the instant case, the assessee had challenged the order passed by the JCIT(A) in confirming denial of exemption under section 10(23C)(iiiad) of the Income Tax Act, 1961 (the Act).

The issue raised by the assessee in the grounds of appeal is mainly regarding the denial of exemption u/s.10(23C)(iiiad) of the Act.  Along with this ground it was stated that JCIT(A) had not provided fair opportunity and had dismissed the appeal without passing a speaking order

The assessee filed the return of income for A.Y. 2019-20 claiming deduction u/s.10(23C)(iiiad) thereby declaring Nil income.  But in the return processed u/s 143(1)(a) of the Act by CPC benefit of exemption u/s 10(23C)(iiiad) was denied against which the assessee preferred appeal before CIT(A) who dismissed the assessee’s appeal for non-compliance. 

The Tribunal observed that the CIT(A) gave very short time to the assessee to furnish the details and prima-facie it showed that fair opportunity of hearing was not given to the assessee. 

The Tribunal, considering the prayer of the assessee and also in the larger interest of justice restored the issue raised on merits to the file of CIT(A) for denovo adjudication.  The assessee was directed to provide latest email id and contact detail to the department for receiving the notices from ITBA portal.  Assessee was further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the CIT(A) shall be free to proceed in accordance with law. 

Accordingly, findings of CIT(A) were set aside and effective grounds of appeal raised by the assessee were allowed for statistical purposes.

Download Full Judgment Click Here >>

• AO can’t take two different stands on immunity u/s 270AA(2) for a same transaction
• ITAT held 2000 gram jewellery reasonable in view of customary practices & CBDT Instruction
• Documents obtained post search & information obtained from public domain not incriminating material
• No second reopening for unexplained credits in bank due to bank’s name change
• FDCM invites application for empanelment of practising CAs/ Chartered Accountant Firms