Late Prakash Chandra Virdi Vs ITO (ITAT Raipur)
No Proof of Deliberate Default—Natural Justice Requires One More Opportunity- CIT(A) Must Give Speaking Order
Tribunal examined an ex-parte order passed by CIT(A)/NFAC due to Assessee’s repeated non-compliance. AO had completed assessment & CIT(A) dismissed the appeal ex-parte after multiple notices. Tribunal noted that although Assessee did not appear, there was no material to show any deliberate or mala fide non-compliance. Relying on Raipur ITAT Division Bench decision in Brajesh Singh Bhadoria & Bombay HC ruling in Vijay Shrinivasrao Kulkarni, Tribunal held that principles of natural justice require CIT(A) to adjudicate on merits through a speaking order as mandated by s.250(4) & (6). Tribunal therefore set aside the ex-parte order & remanded the matter to CIT(A)/NFAC for fresh adjudication with one final opportunity to Assessee. Tribunal also noted that CIT(A) had allowed one ground without proper reasoning, which was also remanded. Appeal allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT RAIPUR
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 31.08.2023 for the assessment year 2012-13 as per the grounds of appeal on record.
2. At the time of hearing, none appeared for the assessee. However, an adjournment petition has been filed which is rejected since the parameters and spectrum of the matter is no more res-integra so far as this Bench is concerned in terms with the decision of the ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle-2, Naya Raipur, IT(SS)A Nos. 1 to 6, 8 & 9/RPR/2025, dated 20.03.2025. The submissions of the Ld. Sr. DR are recorded and documents perused and considered carefully.
