Vijaybhai Patel Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that passing of ex-parte order by CIT(A) without granting opportunity of being heard is violative of principle of natural justice and hence liable to be set aside. Accordingly, matter remitted back to CIT(A) with direction to allow proper opportunity of being heard.
Facts- The assessee did not file his return of income for A.Y.2012-13. The AO had received an information that the assessee had made cash deposit of Rs.91,71,500/- in his bank account. Therefore, the case was reopened u/s. 147 of the Income Tax Act, 1961. Not being satisfied with the explanation, AO made addition of Rs.91,71,500/- in respect of unexplained cash deposits. Further, the agricultural income of Rs.6,70,465/- was also added to income in the absence of any details regarding land holding as well as agricultural activities.
CIT(A) dismissed the appeal by passing an ex-parte order. Being aggrieved, the present appeal is filed.
Conclusion- Held that no opportunity was allowed to the assessee by the Ld. CIT(A) (NFAC) before passing this ex-parte order. Thus, the order passed by the CIT(A) is in gross violation to the principle of natural justice. We, therefore, deem it proper to set aside the matter to the file of the Ld. CIT(A) with a direction to allow a proper opportunity of being heard to the assessee. Also held that the disposal of appeal by NFAC without allowing any opportunity of being heard to the assessee is a matter of serious concern.
