MADHURIKA JAIN,DELHI vs. ITO, WARD 36(3), NEW DELHI

PDF · subscribers
ITA 1831/DEL/2021Status: DisposedITAT Delhi22 June 2022AY 2011-122 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 set aside the impugned order of the CIT(A) and restored the matter to the AO for fresh adjudication. This was done in the interest of justice to provide the assessee an opportunity to present her case.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the CIT(A). The assessee's counsel claimed an adjournment letter was filed, but the CIT(A) proceeded to pass the order without hearing the assessee.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's adjournment request, thereby denying a fair hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI

For Appellant: Ms. Khushboo, CA
Hearing: 22.06.2022Pronounced: 22.06.2022

order dated 30.08.2019 of the Ld. Commissioner of Income Tax (Appeals)- 12, New Delhi [hereinafter referred to as ‘CIT(A)’], pertaining to AY 2011- 12.

2.

At the outset, Ms. Khushboo, appeared on behalf of the assessee and pleaded that the impugned order of the AO as well as the ld. CIT(A) is ex- parte order. She has further invited my attention to the impugned order of the Ld. CIT(A) to submit that the letter of adjournment was filed before the ld. CIT(A) but despite request of the ld. counsel for the assessee, the ld. CIT(A) proceeded to pass the impugned appellate order. Therefore, she has submitted that in the interest of justice, the assessee may be given opportunity to present her case before the AO.

3.

The Ld. DR has not objected to the same. 4. In view of this, the impugned order of the ld. CIT(A) is set-aside and the matter is restored to the file of the AO for denovo adjudication. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 22.06.2022.

Recent GST High Court judgments

Search GST case law →