PRIMUS CAPITAL PVT LTD,NEW DELHI vs. ACIT CIRCLE-20(1), NEW DELHI

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ITA 2084/DEL/2019Status: DisposedITAT Delhi08 February 2023AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found no prejudice to the revenue if the assessee was given an opportunity to be heard. Therefore, the matter was remanded to the CIT(A) for adjudication afresh.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order was heard by the ITAT. The assessee submitted that they could not appear before the CIT(A) due to a family death.

What were the issues?

Whether the CIT(A) order passed ex-parte should be set aside and the assessee granted an opportunity to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘F’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

For Appellant: Adv Sh. Aman Garg, CA
Hearing: 30.11.2022Pronounced: 08.02.2023

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal is filed by the assessee against the order of the ld CIT(A)-7, New Delhi dated 15.01.2019.

2.

We find that the order of the ld CIT(A) has been passed an ex-parte on 15.01.2019. 3. At the outset it was submitted that, owing to the death in the family due appearance could not be made before the ld CIT(A) and prayed that given an opportunity due compliance would be made before the ld CIT(A). We find that no prejudice would be caused to the revenue if an opportunity of being heard is given to the assessee. Hence, the matter is remanded to the file of the ld CIT(A) to adjudicate the issue afresh.

4.

The appeal of assessee is allowed for statistical purposes.

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