Tribunal remits appeal, directs proper hearing for assessee.

The Tribunal set aside the order of the ld. Commissioner of Income Tax (Appeals) and remitted the matter back for a fresh disposal, as the assessee was not given proper opportunity to be heard before the appeal was dismissed ex-parte. The ld. CIT(Appeals) was directed to pass a reasoned order after providing adequate opportunity for the assessee to present their case. The appeal was treated as allowed for statistical purposes, with instructions for the assessee to comply and cooperate for expeditious disposal.

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Issues:
Appeal against dismissal of exemption claim on long-term capital gain from shares.

Analysis:
The appeal was filed against the order of the ld. Commissioner of Income Tax (Appeals)-10, Kolkata, who had dismissed the assessee's appeal regarding the exemption claim on long-term capital gain from shares. The Assessing Officer had considered the claim to be bogus and made an addition to the total income of the assessee. The assessee, an individual, had appealed against this decision, but due to non-compliance during the appellate proceedings, the appeal was dismissed ex-parte by the ld. CIT(Appeals). The Tribunal noted that the assessee was not present during the hearing, and the appeal was disposed of after hearing the arguments of the ld. D.R. The ld. CIT(Appeals) had fixed the appeal for hearing only once and dismissed it ex-parte without giving further opportunities for the assessee to be heard, leading to a violation of principles of natural justice.

The Tribunal found that the assessee was not given proper and sufficient opportunity to be heard before the appeal was dismissed ex-parte by the ld. CIT(Appeals). It was observed that the ld. D.R. did not dispute this position. Therefore, in the interest of justice, the Tribunal set aside the order of the ld. CIT(Appeals) and remitted the matter back to him for a fresh disposal of the appeal on merit. The ld. CIT(Appeals) was directed to pass a well-reasoned order after giving proper and sufficient opportunity of being heard to the assessee. The assessee was instructed to comply with the directions and cooperate to facilitate the expeditious disposal of the appeal.

Consequently, the appeal of the assessee was treated as allowed for statistical purposes. The order was pronounced in the open court on June 17, 2021.

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