JAI HEALTHCARE PVT LTD,DELHI vs. ADD.CIT, RANGE-13, DELHI

PDF · subscribers
ITA 1564/DEL/2025Status: DisposedITAT Delhi26 June 2025AY 2010-11Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording reasonable opportunity of hearing to the assessee?

Which sections of the Income-tax Act were involved?

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

For Appellant: CA Mansi Jain and Advocate Sakshi Rustagi
For Respondent: Shri Narpat Singh, Sr. DR
Hearing: 24.06.2025Pronounced: 24.06.2025

Date of hearing 24.06.2025 Date of pronouncement 24.06.2025 O R D E R

PER MANISH AGARWAL, AM:

1.

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.

2.

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.

Recent GST High Court judgments

Search GST case law →