EDUCOMP - RAFFLES HIGHER EDUCATION LTD,NEW DELHI vs. DCIT CIRCLE-8(1), NEW DELHI

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ITA 1502/DEL/2020Status: DisposedITAT Delhi10 August 2022AY 2015-163 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 held that the assessee was not given a due opportunity of being heard by the CIT(A) and the grounds of appeal were not decided on merits. Consequently, the CIT(A)'s order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte without providing a reasonable opportunity of being heard. The CIT(A) did not decide the grounds of appeal on merits.

What were the issues?

Whether the CIT(A) provided a reasonable opportunity of being heard to the assessee and decided the appeal on merits.

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.M. GARG & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Satyajeet Goel, CA
For Respondent: Shri R.S. Yadav, Sr. DR
Hearing: 10.08.2022Pronounced: 10.08.2022

BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Educomp – Raffles Higher Vs. DCIT, Education Ltd., Circle-8(1), Flat No.1113, 11th Floor, New Delhi. Ashoka Estate, 24, Barakhamba Road, New Delhi, Delhi– 110 001. PAN: AABCE9913G (Appellant) (Respondent) Assessee by : Shri Satyajeet Goel, CA Revenue by : Shri R.S. Yadav, Sr. DR Date of Hearing : 10.08.2022 Date of Pronouncement : 10.08.2022 ORDER

PER C.M. GARG, JM:

1.

This appeal filed by the assessee is directed against the order dated 23.01.2019 of the CIT(A)-3, New Delhi, relating to Assessment Year 2015-16.

2.

The assessee, through grounds No.1(i) and 1(ii) has agitated that the ld.CIT(A) has not provided reasonable opportunity of being heard to the assessee. It was also contended that the ld.CIT(A) has passed his ex parte order without

giving any final opportunity to the assessee and without deciding the grounds taken by the assessee on merit.

3.

The ld. Sr. DR, in all fairness, submitted that the ld.CIT(A) has adjudicated the appeal of the assessee ex parte qua the assessee , therefore, the Department has no serious objection if the matter is restored to the file of the CIT(A) for fresh adjudication, after allowing due opportunity of being heard to the assessee.

4.

On careful consideration of the above submissions and grounds of appeal taken by the assessee in Form No.36, I am of the considered opinion that the assessee has not been provided due opportunity of being heard before the ld.CIT(A) and the ld.CIT(A) has also not decided the grounds of appeal on merits. Since the ld.CIT(A) has dismissed the appeal ex parte without deciding the grounds taken by the assessee in Form No.35, therefore, the order of the CIT(A) is set aside and the appeal is restored to the file of the CIT(A) to first appellate stage.

5.

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

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