VINOD JAIN,DELHI vs. ITO WARD- 36(1), NEW DELHI

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ITA 3434/DEL/2019Status: DisposedITAT Delhi26 August 2022AY 2010-112 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had decided the appeal without providing a proper opportunity of hearing to the assessee. Therefore, the appeal was allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. The assessee contended that the CIT(A) decided the appeal without providing a due and adequate opportunity of hearing.

What were the issues?

Whether the CIT(A) provided a due and reasonable opportunity of hearing to the assessee before deciding the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : F : NEW DELHI

Before: SHRI C.M. GARG & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri V. Rajakumar, Advocate
For Respondent: Shri Anil Kumar Sharma, Sr. DR
Hearing: 23.08.2022Pronounced: 26.08.2022

ORDER

PER C.M. GARG, JM:

1.

This appeal filed by the assessee is directed against the order dated 10.12.2018 of the CIT(A)-12, New Delhi, relating to Assessment Year 2010-11.

2.

The grounds of appeal raised by the assessee read as under:- “On the facts and in the circumstances of the case and in law the following actions of the Ld. CIT (Appeals) are most arbitrary, erroneous and untenable in: i. deciding the appeal against the assessee without providing due, reasonable and adequate opportunity of hearing;

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

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