ARHAAN LIFE STYLE PRIVATE LIMITED,KHANPUR, NEW DELHI vs. ITO WARD 3(2), NEW DELHI
What did the Tribunal hold?
The Tribunal held that the CIT(A) order was passed ex-parte and did not decide all grounds of appeal in detail. To render substantial justice, the Tribunal set aside the CIT(A) order and remanded the matter for a fresh decision after hearing the assessee.
What were the facts?
The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2017-18. The assessee's counsel argued that the order was passed without granting an opportunity of being heard, violating principles of natural justice.
What were the issues?
Whether the CIT(A) order passed ex-parte without providing an opportunity of being heard is sustainable? Whether the matter should be remanded to the CIT(A) for fresh adjudication?
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre (‘NFAC’ for short), New Delhi dated 25/09/2023 for the Assessment Year 2017-18.
The Ld. Counsel for the Assessee submitted that the order impugned has been passed by the Ld. CIT(A) is ex-parte, wherein the Ld. CIT(A) has passed the order impugned without providing opportunity of being heard to the Assessee, which is in violation of principals of natural justice. Therefore, sought for remanding the matter to the file of the Ld. CIT(A).
Per contra, the Ld. Departmental Representative submitted that the Assessee has not appeared before the Ld. CIT(A) even after service of the notice, therefore, the order impugned dismissing the Appeal of the Assessee has been rightly passed which requires no interference at the hands of the Tribunal.
We have heard the Ld. Departmental Representative and perused the material available on record. As could be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte. The Ld. CIT(A) has not decided all the grounds of appeal of the Assessee in detail while dismissing the Appeal of the Assessee. Considering the above facts and circumstances with an intention to render substantial justice, we set aside the order of the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) with a direction to pass fresh order in accordance after hearing the Assessee. The Assessee is also directed to co-operate with the appellate proceedings without fail.
In the result, Appeal of the Assessee is partly allowed for statistical purpose.
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