HANUMAN PRASAD AND SONS,ALLAHABAD vs. ITO, RANGE 2(1), ALLAHABAD

ITA 32/ALLD/2023Status: DisposedITAT Allahabad04 October 2023AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was ex-parte and that the grounds of appeal were not adjudicated in accordance with Section 250(6) of the Act. Therefore, the order was set aside, and the appeal was restored to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's appeal was against an ex-parte order by the CIT(A). The assessee argued that notices were not received due to the Covid-19 pandemic and technical glitches, leading to a violation of natural justice. The CIT(A) allegedly reproduced the assessment order without independent reasoning.

What were the issues?

Whether the CIT(A) passed an ex-parte order in violation of natural justice and failed to adjudicate the grounds of appeal as required by Section 250(6) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD “SMC”

Before: SHRI ABY T. VARKEY, JM

For Appellant: Smt Srishti Gupta
Hearing: 14/09/2023Pronounced: 04/10/2023

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 26.12.2022 for AY. 2017-18. 2. At the outset, the Ld. AR of the assessee Smt. Srishti Gupta submitted that the impugned order of the Ld. CIT(A) is an ex-parte order. Drawing my attention to page no. 3 of the impugned order, the Ld. AR submitted that the Ld. CIT(A) had asserted to have issued notices of hearing from 24.12.2020 to 05.09.2022, which according to her was mainly in the midst of Covid-19 Pandemic period. And during that time, according to her, it is common knowledge that there were frequent

The order continues below.

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