Ambika Prashad Vs ITO (ITAT Chandigarh)
ITAT Chandigarh held that passing of an ex-parte order by CIT(A) without considering the merits of the case is unjustified. Accordingly, matter restored to the file of CIT(A) for fresh consideration.
Facts- Vide the present appeal, appellant has mainly contested that CIT(A) has rejected the appeal of the assessee without appreciating the fact that no notice under Section 148 of the Act was served on the assessee; that CIT(A) was not justified in deciding the case of the assessee ex-parte without appreciating the facts of the case and without application of mind; that the CIT(A) has mentioned the dates on which the notices were issued but there is no mention of date of service of notice upon the assessee; that no notice of hearing was served on the assessee; that the case has not been decided on merits.
Conclusion- Held that the ld. CIT(A) has passed an ex-parte order without considering the merits of the case. There is nothing on record to prove that the assessee was served any notice of hearing. Even in the impugned order, mention has been made only of issuance of notice and not service thereof. Considering the above facts and circumstances of the case, we deem it fit and appropriate that in the interest of justice, the assessee should be provided a reasonable and proper opportunity of being heard. Accordingly, the file is restored to the file of the ld. CIT(A) to decide the matter afresh in accordance with law.
