YOGENDRA SINGH SIROHI,BULANDSHAHR vs. ITO, WARD-3(3), BULANDSHAHR

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ITA 6723/DEL/2019Status: DisposedITAT Delhi15 July 2022AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since two of the appeals were inter-related, the matter should be referred back to the CIT(A) for adjudication on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee filed three appeals before the CIT(A) for AY 2009-10. The CIT(A) dismissed one appeal summarily for non-compliance and admitted another. The third appeal was restored to the CIT(A) by the Tribunal for adjudication on merits.

What were the issues?

Whether the CIT(A) correctly dismissed the penalty appeal summarily without affording a proper opportunity of hearing, and whether the inter-related appeals should be adjudicated together on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 271(1)(b),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: Dr. B. R. R. KumarShri Anubhav Sharma

For Appellant: Shri A. K. Srivastava, CA
Hearing: 13.07.2022Pronounced: 15.07.2022

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

This is an appeal filed by the Assessee against the order dated 28.06.2019 of ld. CIT(A), Ghaziabad for A.Y. 2009-10.

2.

The adjournment sought by the Assessee has been refused.

3.

The Assessee has filed three appeals before the ld. CIT(A)which are as under:

Sl. No. E-filing Ack. No. Date of filing Order u/s 1. 40936921124022018 24.02.2018 144/147 2. 40945263124022018 24.02.2018 271(1)(b) 3. 40942413124022018 24.02.2018 271(1)(c)

4.

The ld. CIT(A) admitted the appeal mentioned at serial No. 2 and adjudicated the matter. The ld. CIT(A) dismissed the appeal mentioned at serial No.1 which has been restored to the file of the ld. CIT(A) by the Co-ordinate Bench of Tribunal vide order dated 27.01.2020 in for A.Y. 2009-10 to decide the issue on merits after affording reasonable opportunities of the assessee. The appeal mentioned at serial No. 3 which pertains to levy of penalty u/s 271(1)(c) for the A.Y. 2009- 10 has been dismissed by the ld. CIT(A) summarily on the grounds that no reply has been filed by the assessee in response to the notices issued by the ld. CIT(A).

5.

Since, the appeal mentioned at serial No. 1 & 3 are inter related, the matter is being referred to the file of the ld. CIT(A) to adjudicate the same on merits after affording reasonable opportunity of hearing to the Assessee.

6.

In the result, the appeal of the Assessee is allowed for statistical purposes.

Order Pronounced in the Open Court on 15/07/2022.

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