MICROMATIC MACHINE TOOL PVT. LTD.,DELHI vs. DCIT, CIRCLE- 16(2), NEW DELHI

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ITA 6152/DEL/2017Status: DisposedITAT Delhi21 September 2022AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the files of the CIT(A). The CIT(A) was directed to decide the appeal afresh after providing the assessee with a reasonable and adequate opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed exparte. The assessee contended that they were not given a sufficient opportunity to be heard. The DR conceded to this point.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal exparte without providing a sufficient opportunity of being heard to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

Hearing: 21/09/2022Pronounced: 21/09/2022

Appellant Sh. Ashok Khurana, CA Respondent Sh. Jeetender Chand, Sr. DR Date of hearing: 21/09/2022 Date of Pronouncement: 21/09/2022 ORDER PER N.K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the CIT(A)-37, New Delhi dated 10.08.2017 for A.Y.2013-14. 2. The grievance of the assessee read as under :-

3.

At the very outset the Counsel for the assessee stated that the CIT(A) has dismissed the appeal exparte without affording a reasonable and sufficient opportunity of being heard to the assessee. To this the DR fairly stated that the issues may be restored back to the files of the CIT(A).

4.

We have given a thoughtful consideration to the orders of the authorities below. The undisputed fact is that the appeal has been dismissed by the CIT(A) exparte and as per the concession of the representatives we deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee. 5. In the result, the appeal is allowed for statistical purpose. 6. Decision announced in the open court on 21.09.2022.

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