ARJ IMPEXPVT LTD,NEW DELHI vs. ITO, WARD-1(1), NEW DELHI

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ITA 1088/DEL/2022Status: HeardITAT Delhi03 June 2022AY 2010-114 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 restored the appeal to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to decide the appeal afresh after affording a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal was dismissed ex-parte in limine by the CIT(A). The assessee sought early hearing due to prejudice caused by the ex-parte order.

What were the issues?

Whether the CIT(A) erred in dismissing the assessee's appeal ex-parte in limine without affording a proper opportunity of hearing.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI SAKTIJIT DEY, & SHRI N.K. BILLAIYA

For Appellant: Shri V. Mohan Choursia, Adv, Ms. Mansi Jain, CA
For Respondent: Ms. Garima Sharma, Sr. DR
Hearing: 03.06.2022Pronounced: 03.06.2022

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

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

CIT(A) – 1, New Delhi dated 08.07.2019 pertaining to Assessment Year 2010-11.

2.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee ex-parte in limine.

3.

Vide application dated 19.05.2022, the assessee prayed for early hearing of the appeal, as much prejudice has been caused to the assessee by an ex-parte order of the ld. CIT(A) and that too, framed in limine.

4.

The ld. DR fairly stated that the appeal may be restored to the file of the ld. CIT(A) for fresh adjudication.

5.

We have carefully perused the orders of the ld. CIT(A). We find that the ld. CIT(A) has dismissed the appeal in limine drawing support from the decision of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT 223 ITR 480.

1.

6. In the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee.

6.

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

The order is pronounced in the open court on 03.06.2022 in the presence of both the representatives.

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