In Berger Becker Coatings Private Limited v. Deputy Commissioner of Income Tax, Circle-4(2), Delhi, the Delhi Bench of the Income Tax Appellate Tribunal examined the validity of an ex-parte appellate order passed by the CIT(A)/National Faceless Appeal Centre for Assessment Year 2020–21.

The Tribunal first condoned a delay of 73 days in filing the appeal, accepting the assessee’s explanation that the CIT(A)’s order was passed without any intimation and came to its knowledge only during statutory audit. On merits, the Tribunal observed that the CIT(A) had dismissed the appeal without granting any opportunity of being heard to the assessee and had also failed to adjudicate all grounds of appeal on merits.

Holding that the appellate order was passed in clear violation of the principles of natural justice, the ITAT set aside the impugned order. The Tribunal remanded the matter back to the file of the CIT(A) with a direction to decide the appeal afresh in accordance with law after providing a reasonable opportunity of hearing to the assessee.

Accordingly, the appeal was partly allowed for statistical purposes.

Source Link- https://itat.gov.in/public/files/upload/1767772229-5DE7dQ-1-TO.pdf

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