SHRIDHA SAI TRADING P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NEW DELHI

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ITA 523/DEL/2019Status: DisposedITAT Delhi22 July 2022AY 2015-162 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) also passed the order without giving the assessee a due opportunity to explain their stand. Therefore, the matter was restored to the AO for fresh adjudication.

What were the facts?

The assessee's appeal was filed against the order of the CIT(A). Neither the assessee nor their representative appeared for the hearing, nor was an adjournment application filed. The Tribunal noted that the assessee was not granted a proper opportunity of hearing before the AO.

What were the issues?

Whether the assessee was provided with a due opportunity of hearing by the lower authorities. Whether the CIT(A) passed the order in haste without proper consideration of the assessee's grounds.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SHAMIM YAHYA & SHRI C.M. GARG

For Respondent: Shri Sanjay Kumar, CIT-DR
Hearing: 06.07.2022Pronounced: 22.07.2022

BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2015-16 Shridha Sai Trading P. Ltd., Vs. DCIT, A-213, 1st Floor, Central Circle, Shanti Gopal Chamber, New Delhi. Vikas Marg, Shakarpur, New Delhi. PAN : AAQCS3631L (Appellant) (Respondent) Assessee by : None Revenue by : Shri Sanjay Kumar, CIT-DR Date of Hearing : 06.07.2022 Date of Pronouncement : 22.07.2022 ORDER

PER C.M. GARG, JM:

1.

This appeal filed by the assessee is directed against the order of the ld.CIT(A)-IV, Kanpur, dated 02.04.2018, relating to Assessment Year 2015-16.

2.

When the appeal was taken up for hearing, neither the assessee nor his authorized representative appeared nor any adjournment application has been filed. On perusal of the record, we are in agreement with the submission of the ld. Sr. DR that the assessee was not allowed due opportunity of hearing before the AO which resulted in non-filing of some relevant documents during the assessment proceedings. From a careful reading of the first appellate order, we find that the ld.CIT(A) also has passed the impugned order in haste without allowing due opportunity of hearing to explain the stand of the assessee on the grounds raised by the assessee in Form No.35. Therefore, keeping in view the submissions of the ld. Sr. DR and the orders of the authorities below, we find it just and proper restoring the matter to the file of the AO for denovo adjudication after allowing due opportunity of hearing to the assessee.

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