JSD STEEL P. LTD ( FORMERLY CBS STEEL (P) LTD.),NEW DELHI vs. ACIT, CIRCLE-5(2), NEW DELHI

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ITA 7680/DEL/2019Status: DisposedITAT Delhi23 December 2022AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred by deciding the appeal on merits without receiving the remand report and without giving the assessee an opportunity to controvert the ex parte evidence. This prejudiced the assessee.

What were the facts?

The assessee's appeal against the assessment order was dismissed by the CIT(A). The assessee had raised a ground that they were not given a proper opportunity of hearing and that ex parte evidence was relied upon. The CIT(A) called for a remand report from the AO but did not receive a response.

What were the issues?

Whether the CIT(A) properly adjudicated the assessee's ground regarding lack of opportunity of hearing and reliance on ex parte evidence when the AO failed to provide a remand report.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI ANUBHAV SHARMA

For Appellant: Shri Sachin Kumar, CA
For Respondent: Shri Jeetendra Kumar Kale, Sr. DR
Hearing: 30/11/2022Pronounced: 23/12/2022

PER ANUBHAV SHARMA, J. M.:

1. 1. Heard and perused the record.

2. The appeal is preferred against the order dated 27.07.2019 of ld CIT(A)-2, New Delhi wherein, the ld CIT(A) had dismissed the appeal of the assessee against the impugned assessment order passed u/s 143(3) of the Income Tax Act, 1961 passed by the ld Assessing Officer, ACIT, Circle-5(2) dated 30.12.2016.

3. At the time of hearing it came up that amongst other grounds, the assessee has taken a ground no 6 of not being given due opportunity of hearing and relying ex parte evidence.

4. The perusal of the impugned order of the ld CIT(A) shows that the ground No. 1 of the challenge of assessment order before the ld CIT(A) was in regard to non service of notice and not giving opportunity of hearing and taking into consideration ex parte evidence. This was adjudicated by the ld CIT(A) with following finding:- “The appellant has filed a written submission dated 14.11.2018. As non-service of notice was an important issue raised in the ground, the report was called for from the assessing officer vide letter dated 14.11.2018. After that, a reminder was sent vide letter dated 17.01.2019. Final reminder was sent on 10.07.2019 to submit the report/ comments on this issue by 19.07.2019. Reply has not been received in writing except a telephonic message that the case has been transferred out from the present AO. As the appeal is pending since long, the grounds are being decided on the basis of material available on record.”

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