JAGAT SINGH SAINI,DELHI vs. ITO, WARD-35(2), NEW DELHI

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ITA 777/DEL/2020Status: DisposedITAT Delhi27 April 2022AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal was of the view that the CIT(A) should have provided one more opportunity to the assessee. Therefore, the appeal was restored to the file of the CIT(A) for a fresh decision after providing adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The registry's notice to the assessee was returned unserved. The CIT(A) had previously dismissed the assessee's appeal ex parte due to non-compliance with notices.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without providing a further opportunity to the assessee to substantiate their grounds.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD

Hearing: 09.03.2022

आदेश /O R D E R This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-12, New Delhi dated 27.11.2019 for the AY 2011-12. The notice sent by the registry through speed post with acknowledgement due has been returned un-served with the endorsement of postal authorities that no such person in this address.

Therefore, this appeal is disposed off on hearing the Ld. DR.

2.

On perusal of the order of the Ld. CIT(A) it is noticed that the appeal was disposed off by the Ld. CIT(A) ex parte as the assessee failed to comply with the notices issued by the Ld. CIT(A). The Ld. CIT(A) was I.T.A.No.777/Del/2020 of the view that the grounds raised by the assessee have not been substantiated. On perusal of the Ld. CIT(Appeals) order, it is noticed that the Ld. CIT(Appeals) issued three notices for which there was no compliance by the assessee. Therefore, the Ld. CIT(A) was of the view that assessee is not interested in pursuing the appeal and since the assessee could not comply with the notices. Appeal was dismissed ex parte.

3.

I am of the view that the Ld. CIT(A) should have provided one more opportunity to the assessee to substantiate the grounds raised before him. Taking the totality of facts into consideration this appeal is restored to the file of the Ld. CIT(A) who shall decide the appeal in accordance with law after providing adequate opportunity of being heard to the assessee.

4.

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

Order pronounced in the open court on 27/04/2022

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