Appeals by assessee allowed for reevaluation emphasizing fair hearing and natural justice principles

The appeals by a common assessee against ex-parte orders of the Ld. CIT(Appeals) were allowed for statistical purposes. The orders were set aside, and the cases were remitted back for proper adjudication on merits. The assessee was directed to appear with necessary documents for a fair hearing, emphasizing compliance with natural justice principles. The decision stressed the importance of providing a fair opportunity for hearing and deciding cases on merits rather than through ex-parte orders, ensuring a just resolution based on proper examination of facts and legal procedures.

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Issues:
Appeals based on ex-parte orders due to lack of response from the assessee, violation of natural justice, failure to provide proper opportunity for hearing by the authorities, need for proper adjudication on merits.

Analysis:
The appeals in question were filed by a common assessee against orders of the Ld. CIT(Appeals)-2, Aurangabad for various assessment years. During the virtual hearing, the assessee was absent, and only the submissions of the Ld. DR were recorded. It was noted that the Ld. CIT(Appeals) had passed ex-parte orders based on available material like Form-35, without considering merits. The grounds of appeal highlighted the lack of proper opportunity for hearing and violation of natural justice by the authorities.

Upon reviewing the orders of the Ld. CIT(Appeals) for each assessment year, it was found that multiple notices were served to the assessee, who failed to respond or provide any submissions. In light of the principles of natural justice and the welfare nature of the Income Tax Act, it was deemed necessary for the cases to be sent back to the Ld. CIT(Appeals) for proper adjudication on merits. The assessee was directed to appear before the Ld. CIT(Appeals) with necessary documents for a fair hearing, emphasizing compliance with natural justice principles.

As a final opportunity to the assessee, all orders of the Ld. CIT(Appeals) for the respective assessment years were set aside, and the matters were remitted back for determination of rights and liabilities. The assessee was instructed to present their case on merits, and the Ld. CIT(Appeals) was tasked with ensuring a fair adjudication process. The appeals of the assessee were allowed for statistical purposes, with the order pronounced on a specific date.

In conclusion, the judgment highlighted the importance of providing a fair opportunity for hearing, adherence to natural justice principles, and the need for cases to be decided on merits rather than through ex-parte orders. The decision aimed to ensure a just resolution based on proper examination of facts and compliance with legal procedures.

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