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Facts
The assessee filed an appeal against the ex-parte order of the CIT(A) who dismissed the appeal without affording reasonable opportunity of hearing. The assessee contended they failed to file evidence due to lack of opportunity.
Held
The Tribunal set aside the order of the CIT(A) and restored the matter back for fresh adjudication, directing the CIT(A) to afford reasonable opportunities of hearing to the assessee. The appeal was partly allowed for statistical purposes.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without affording reasonable opportunity of hearing to the assessee?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
Date of hearing 24.06.2025 Date of pronouncement 24.06.2025 O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)-29, New Delhi (‘the CIT(A) in short), in Appeal No. CIT(A), Delhi-5/10585/2016-17 dated 19.01.2025 for Assessment Year 2010-11.
It was submitted by the Ld.AR that Ld. CIT(A) has dismissed the appeal of the assessee ex-parte without affording reasonable opportunities of hearing to the assessee. The Ld.AR submits that before Ld. CIT(A), the assessee has failed to file any evidence in support of the claim made, thus it is requested by Ld. AR that if one opportunity is granted to the assessee, the assessee 2 IT No.1564/Del/2025 Jai Healthcare Pvt. Ltd. vs. Addl.CIT would corporate in the set aside proceedings and file all the necessary evidences in support of the grounds of appeal
taken before the Ld. CIT(A).
3. Ld. Sr. DR opposed the prayer of the Ld. AR of the assessee. It was a stated that the assessee had not bothered to cooperate before the Ld. CIT(A). thus the orders of lower authorities deserves to be confirmed.