Appellate Tribunal Remands Matter for Fair Hearing, Emphasizes Procedural Fairness

The Appellate Tribunal remitted the matter challenging the correctness of two ex-parte orders passed by the CIT(A) back to the CIT(A) for fresh adjudication. The Tribunal emphasized the importance of providing the appellant with a fair opportunity of hearing, ordering de novo adjudication to ensure procedural fairness. The decision was made on 5th April 2018.

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Issues:
Challenging correctness of two separate orders dated 06.10.2016 & 17.10.2016 passed by CIT(A) under section 144 and 271B for assessment year 2012-13.

Analysis:
The appellant challenged the correctness of two separate orders passed by the CIT(A) in the matter of assessment under section 144 and 271B of the Income-tax Act, 1961 for the assessment year 2012-13. Both orders were ex-parte as the appellant could not attend the proceedings before the CIT(A). The appellant appealed to the Appellate Tribunal seeking a fair opportunity of hearing. The Departmental Representative agreed that the matter should be remitted to the file of CIT(A) for fresh adjudication, providing another reasonable opportunity of hearing to the assessee. The Tribunal found this approach fair, emphasizing that the Appellate Forum should not be bypassed, and ordered the matter to be remitted to the CIT(A) for de novo adjudication. The Tribunal deemed it fit and proper to give the assessee a reasonable opportunity of hearing, thereby allowing the appeals for statistical purposes. The decision was pronounced in open court on 5th April 2018.

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