Bornstar Nongdhar vs. Income tax Officer, Ward-1, Shillong

Parties Involved

Facts Summary

The appellant, Bornstar Nongdhar, filed an appeal against the order passed by the Commissioner of Income-tax (Appeals) under section 250 of the Income Tax Act, 1961. The appellant contended that the Ld. Commissioner of Income-tax (Appeals) confirmed the order of the Ld. Assessing Officer ex parte without providing a proper and meaningful opportunity of hearing to the assessee, which is a gross violation of the principles of natural justice. The appellant prayed for the order to be set aside and the matter to be restored to the file of the Ld. Commissioner of Income-tax (Appeals) for fresh adjudication. The Ld. Commissioner of Income-tax (Appeals) opposed this prayer. The Tribunal heard the submissions and reviewed the material. It was noted that the Ld. Commissioner of Income-tax (Appeals) had provided two opportunities to the assessee, but the assessee did not respond. The Ld. Commissioner of Income-tax (Appeals) dismissed the appeal due to non-appearance without considering the merits of the case and without passing a speaking order as required under section 250(6) of the Act. Considering the circumstances and in the interest of justice and fair play, the Tribunal set aside the order of the Ld. Commissioner of Income-tax (Appeals) and restored the matter to his file for fresh adjudication, providing the assessee with a reasonable opportunity to be heard.…

Legal Issues

• 1. Whether the Ld. Commissioner of Income-tax (Appeals) violated the principles of natural justice by confirming the order ex parte without providing a proper and meaningful opportunity of hearing to the assessee?

Judgment Outcome

Decided in favour of Assessee.

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