Kavery Buildwell Pvt. Ltd. Vs ITO (ITAT Delhi)
Adjournment ignored, illness overlooked: ITAT sets aside ex-parte 144/147 order for fresh hearing
Delhi ITAT set aside the ex-parte order passed by CIT(A) & restored the appeal for fresh adjudication. Tribunal noted that assessment was framed u/s 144/147 & the appellate order was also passed ex-parte, despite Assessee having sought adjournment which was not considered. Assessee explained that the person handling tax matters was suffering from a paralytic attack, resulting in non-response to notices. Holding that sufficient & effective opportunity of hearing was not granted & principles of natural justice were violated, ITAT directed CIT(A) to decide the appeal afresh after affording reasonable opportunity & considering all documents & evidences. Appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 21.03.2025 pertaining to A.Y. 2012-13.
2. At the very outset, the ld. counsel for the assessee vehemently contended before us that the Assessing Officer passed an ex parte order u/s 144/147 of the Income-tax Act, 1961 [the Act, for short]. Neither the Assessing Officer nor the ld. CIT(A) have addressed the additional ground filed by the assessee. It is the say of the ld AR that the application for adjournment filed by the assessee have not been considered by the NFAC/ld. CIT(A). The ld. counsel for the assessee stated that the ld. CIT(A) passed the ex-parte order without providing reasonable and sufficient opportunity of being heard to the assessee. It is the say of the ld. counsel for the assessee that the principles of natural justice were violated as the ld. CIT(A) passed ex-parte order without granting proper opportunity of being heard to the assessee.
