Shaheed Bhagat Singh Polyethnic Vs DCIT (ITAT Chandigarh)
The appeals before the Income Tax Appellate Tribunal, Chandigarh Bench concerned multiple assessment years and challenged orders passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, all dated 13.01.2025. The principal grievance of the assessee was that the appellate orders were passed ex parte without granting an effective opportunity of being heard, thereby violating principles of natural justice. It was argued that the Commissioner (Appeals) confirmed the orders of the DCIT (Exemptions) without examining the merits of the case, despite the assessee having a fair case. While the Department relied on the orders of the lower authorities, the Tribunal observed that even if adjournments were sought repeatedly, the Commissioner (Appeals) was still required to decide the appeals on merits based on the material available on record. Since this was not done, the Tribunal held that the ends of justice required one more opportunity. Accordingly, the impugned ex parte orders were set aside and the matters were remanded to the Commissioner (Appeals) for fresh adjudication on merits after granting proper opportunity. The appeals were allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
Captioned appeals for different assessment years have been preferred by the assessee against the separate orders, each dated 13.01.2025, passed by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi.
