Natural Justice: ex parte appellate order set aside and remitted for fresh adjudication after giving the assessee hearing.

The Tribunal held that the ex-parte appellate order must be set aside because the assessee was not afforded a reasonable opportunity to be heard and key material (including responses and DVO-related back material) was awaited; applying the principles of natural justice, the Tribunal remitted the matter to the CIT(A) for fresh adjudication after providing the assessee due and reasonable opportunity to present its case and evidence. The appeal was allowed for statistical purposes in favour of the assessee and the ex-parte order vacated.

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Issues: Whether the ex-parte appellate order dated 19/02/2024 passed by the CIT(A) should be set aside and the matter remitted for fresh adjudication after providing reasonable opportunity of hearing to the assessee.

Analysis: The Tribunal examined the record and noted that the impugned order was passed ex-parte. The assessee had sought adjournment and contended that key material (including responses and back material relating to the DVO report) was awaited and that adequate opportunity to represent its case was not afforded. The Revenue did not contend against remand for fresh adjudication after providing opportunity. Applying principles of natural justice and having regard to the absence of a hearing on contentions the assessee sought to raise, the Tribunal found it appropriate that the matter be decided afresh by the CIT(A) after giving due and reasonable opportunity to the assessee to present its case and evidence.

Conclusion: The impugned ex-parte order is set aside and the matter is remitted to the file of the CIT(A) for fresh adjudication after affording the assessee due and reasonable opportunity of being heard; the appeal is allowed for statistical purposes in favour of the assessee.

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