BILBERRY SECURITIES P.LTD,NEW DELHI vs. ITO, WARD-5(4), NEW DELHI

PDF · subscribers
ITA 5413/DEL/2019Status: DisposedITAT Delhi13 June 2022AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have provided one more opportunity to the assessee to appear and defend its case. Therefore, the appeals were restored to the CIT(A) for a decision on merits after hearing the assessee.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(A) without providing adequate opportunity of being heard. The assessee challenged this, citing lack of proper notice and opportunity. The ITAT noted that notices were returned unserved on two occasions and the assessee did not appear on another.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity of being heard to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “A” : DELHI ]

Before: SHRI CHALLA NAGENDRA PRASADSHRI PRADIP KUMAR KEDIA

For Respondent: Shri Zahid Parvez, Sr. D. R.;
Hearing: 13/06/2022

आदेश / O R D E R PER C. N. PRASAD, J. M. :

1.

These two appeals are filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)] dated 28.03.2019 for assessment years 2012-13 and 2013-14 against the ex-parte order of the ld. CIT (Appeals)-2, New Delhi, 1

I.T.A. Nos. 5412 & 5413/Del/2019

2.

In spite of issue of notice none appeared on behalf of the assessee nor any adjournment was made. We dispose of these appeals after hearing the ld. DR.

3.

The assessee in its grounds of appeal challenged the order of the ld. CIT (Appeals) in passing the ex-parte order without providing reasonable, proper and adequate opportunity of being heard. The assessee also raised grounds on reopening of assessment and also the addition made on merits. The ld. DR, however, pleaded that the addition made by the Assessing Officer be confirmed and this order of the ld. CIT (Appeals) be sustained.

4.

On hearing the ld. DR and on perusing the order of the ld. CIT (Appeals) we notice that the appeal was posted for hearing on three occasions i.e., on 18.01.2019, 14.02.2019 and on 18.03.2019. On two occasions it appears that the notice sent by the ld. CIT (Appeals) returned un-served and on one occasion it appears that the notice was sent through Speed Post and none appeared on behalf of the assessee. In our opinion, the ld. CIT (Appeals) should have given one more opportunity to the assessee to appear before him and defend its case. Keeping in view the issues involved in the appeals and taking the totality of facts and circumstances into consideration, we are of the view that these appeals should go back to the ld. CIT (Appeals) for providing adequate opportunity of being heard to the assessee and to decide the issues on merits considering the submissions of the assessee. Thus, we restore these appeals to the file of the ld. CIT (Appeals) who shall decide the issues in accordance with law after hearing the assessee.

I.T.A. Nos. 5412 & 5413/Del/2019

5.

Ground No. 1 of grounds of appeal, raised by the assessee for assessment years 2012-13 and 2013-14 is allowed, for statistical purposes.

6.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on : 13/06/2022.

Recent GST High Court judgments

Search GST case law →