What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for adjudication after providing the assessee an opportunity to be heard. The assessee was directed to comply promptly with future notices.

The assessee's appeal was against the CIT(A)'s order which estimated receipts and taxable income. The assessee could not comply with notices due to ill health.

What were the issues?

Whether the CIT(A) erred in estimating income without affording the assessee a sufficient opportunity to present its case.

Syal Auto Carriers Pvt. Ltd… vs ITO | ITAT Delhi 2022

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

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

For Respondent: Ms. Sarojini Xess, Sr. DR

Hearing: 16.03.2022Pronounced: 18.05.2022

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

The present appeal has been filed by the assessee against the order ld. CIT(A)-22, New Delhi dated 13.06.2017.

Following effective ground has been raised by the assessee:

“1 The ld. CIT(A) erred in estimating Rs.14,90,99,225/- as the receipts of the company and estimating net taxable income @ 5% of the receipts without affording the assessee a sufficient opportunity to present it’s case.”

The ld. CIT(A) estimated the profit @ 5% on the vehicle hire receipts of the assessee of Rs.14,90,99,225/-. We find from the record, the assessee could not comply to the notices issued by the ld. CIT(A) owing to chronic ill health.

2 Syal Auto Carriers Pvt. Ltd. 4. On going through the record, we find it fit to restore the matter to the file of the ld. CIT(A) to adjudicate the issue after giving an opportunity of being heard to the assessee. We also direct the assessee that due compliance shall be made to the notices issued by the ld. CIT(A) promptly without taking any unnecessary adjournments.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 18/05/2022.

SYAL AUTO CARRIERS PVT. LTD.,GHAZIABAD vs. ITO, WARD- 7(4), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments