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Issues: Whether the appeal should be restored to the file of the CIT(A) for fresh adjudication because the CIT(A) passed an ex parte order after a long gap from the last notice and without giving the assessee an opportunity to be heard, thereby violating principles of natural justice.
Analysis: The Tribunal examined the chronology showing a significant lapse of time between the last notice of hearing and the impugned first appellate order, together with the pendency of related proceedings before the Delhi High Court and an earlier remand to the Assessing Officer to frame assessment de novo. The Tribunal noted that the CIT(A) passed the impugned order without giving the assessee an opportunity to present submissions despite a reply indicating that the appeal was to be taken up after final decision in related proceedings. The Tribunal applied principles of natural justice and fairness, finding that the absence of a fresh hearing and a speaking adjudication on the substantive points raised by the assessee rendered the appellate process unfair. The Tribunal also observed that the Department did not oppose restoration where natural justice appeared to have been flouted. Guided by objectivity and fairness, the Tribunal concluded that the matter ought to be reconsidered by the first appellate authority with an opportunity to the assessee to make submissions and explanations and with a requirement that the CIT(A) pass a speaking order addressing the assessee's points.
Conclusion: The appeal is allowed for statistical purposes by restoring the entire matter to the file of the CIT(A) for fresh adjudication after affording the assessee an opportunity to be heard and directing the CIT(A) to pass a speaking order; decision is in favour of the assessee.
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