Prataprai Ranpariya Vs ITO (ITAT Rajkot)
The appeal was filed by Assessee against the order of CIT(A), arising from reassessment proceedings framed u/s 147 for AY 2019-20. CIT(A) had dismissed the matter ex parte, without discussing the merits of the case.
Before the Tribunal, Assessee contended that he could not represent his case since the notices were delivered on a wrong email ID & his consultant had failed to cooperate, resulting in non-submission of details before the lower authorities. He argued that the impugned order was a clear violation of the principles of natural justice & sought an opportunity to present all necessary documents before AO.
Revenue opposed, highlighting Assessee’s negligence & non-compliance during the assessment, but agreed that if the matter was remanded, a cost should be imposed for wasting departmental resources.
Tribunal noted that CIT(A)’s order was non-speaking & passed without affording a reasonable opportunity of hearing to Assessee, which violated settled principles of natural justice. At the same time, Assessee’s conduct showed a lack of cooperation. Balancing both aspects, the ITAT set aside the order of CIT(A) & restored the matter to the file of AO for de novo adjudication on merits, while directing the AO to grant adequate opportunity of being heard. Assessee was also directed to cooperate & furnish details promptly. Importantly, Tribunal imposed a cost of ₹2,000 on Assessee, to be deposited in the Prime Minister’s National Relief Fund, for his earlier non-compliance.
