R.V. ELECTROTECH PVT. LTD.,DELHI vs. ITO WARD- 20(4), NEW DELHI

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ITA 459/DEL/2021Status: DisposedITAT Delhi22 March 2022AY 2015-164 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 a fresh decision. The assessee is directed to present their case with evidence, and the CIT(A) is to provide a sufficient opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee is aggrieved by the CIT(A)'s order confirming the addition made by the Assessing Officer.

What were the issues?

Whether the CIT(A) erred in confirming additions made by the AO through an ex-parte order, and whether the assessee was denied a fair hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. ASTHA CHANDRA

For Respondent: Shri M. Baranwal, Sr. DR
Hearing: 22.03.2022Pronounced: 22.03.2022

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is preferred against the order of the ld. CIT(A) -15, Delhi dated 09.08.2019 pertaining to Assessment Year 2015-16.

2.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the addition made by the Assessing Officer by an ex-parte order.

3.

None appeared on behalf of the assessee.

4.

The ld. DR strongly supported the findings of the lower authorities.

5.

We have carefully perused the orders of the authorities below.

There is no doubt that the appeal of the assessee has been dismissed ex-parte. Therefore, in the interest of justice and fair play, we deem it fit to restore this appeal to the file of the ld. CIT(A).

6.

The assessee is directed to represent his case with supporting documentary evidences and the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient 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 22.03.2022.

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