AMRIK SINGH THROUGH LEGAL HEIR KAWAL PREET KAUR,GHAZIABAD vs. ITO, WARD- 1(5), GHAZIABAD

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ITA 7140/DEL/2018Status: DisposedITAT Delhi15 June 2022AY 2014-154 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 CIT(A) should have decided the appeal on merits after providing a reasonable opportunity of being heard. The appeal was restored to the file of the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to a delay in filing. The assessee had filed an application for condonation of delay with evidence.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without considering the merits of the case after a delay in filing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘C’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI YOGESH KUMAR U.S

For Respondent: Ms. Anupama Singla, Sr. DR
Hearing: 15.06.2022Pronounced: 15.06.2022

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the ld.

CIT(A), Ghaziabad dated 31.08.2018 pertaining to Assessment Year 2014- 15.

2.

The substantive grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee ex parte.

3.

None appeared on behalf of the assessee inspite of notice.

4.

The ld. DR was heard at length. Case records carefully perused.

5.

A perusal of the order of the ld. CIT(A) shows that there was a delay in filing the appeal. The assessee filed necessary application with evidence for condonation of delay. We find that the appeal of the assessee has been dismissed by the ld. CIT(A) in limine.

6.

We are of the considered view that the ld. CIT(A) ought to have decided the appeal on merits of the case after affording reasonable opportunity of being heard to the assessee. In the interest of justice and fair play we restore this appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after giving reasonable and fair opportunity of being heard to the assessee.

7.

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

The order is pronounced in the open court on 15.06.2022 in the presence of the ld. DR.

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