Case Law Details
Amritha Raj Vs ACIT (ITAT Bangalore)
ITAT notice that the learned CIT(A) has passed the impugned order ex-parte, without hearing the assessee, since the assessee did not appear before him despite of giving several opportunities. The learned A.R. submitted that the assessee was under the bona fide belief that the undisclosed income shall be assessed in the hands of the assessee’s husband. However, this explanation does not support the case of non-appearance. At the same time, the natural justice would call for giving opportunity of hearing to the assessee. Accordingly in my view the assessee may be provided with one more opportunity to present her case properly before the CIT(A). However, since the assessee has not afforded proper reasons for not appearing before the tax authorities, I am of the view that the assessee shall be imposed cost. Accordingly ITAT impose a cost of Rs.10,000/- (Rs.5.000/- for each AY), which shall be paid to the credit of the Income Tax Department within one month from the date of receipt of this order by the assessee as other fees. Subject to the payment of the above said cost, ITAT set aside the orders passed by the learned CIT(A) in both the assessment years under consideration and restore all the issues to his file for examining them afresh after affording adequate opportunity of being heard to the assessee. ITAT also direct the assessee to appear before the learned CIT(A) without fail for expeditious disposal of the appeals.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
Both the appeals filed by the assessee are directed against the order passed by the learned CIT(A)-2, Panaji and they relate to assessment years 2014-15 and 2015-16.
2. At the time of hearing it was noticed that the assessee did not appear before the learned CIT(A) and hence the Ld CIT(A) was constrained to passé the orders ex-parte, without hearing the assessee. It was also noticed that the assessee did not appear before the AO also and hence the AO has passed the orders to the best of his judgement under Section 144 of the Income Tax Act, 1961 (hereafter “the Act”).
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