What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to be heard. Therefore, the matter was restored back to the CIT(A) for a fresh decision.

The assessee appealed to the CIT(A) against an order for AY 2009-10. The assessee raised grounds including that no proper opportunity of being heard was provided.

What were the issues?

Whether the assessee was afforded a proper opportunity of being heard by the lower appellate authority.

Babli Singh vs JCIT | ITAT Agra 2019

Income Tax Appellate Tribunal, AGRA BENCH: AGRA

Before: SHRI LALIET KUMAR,AND DR. MITHA LAL MEENA

For Appellant: Smt. Babli Singh, Shri Waseem Arshad, Sr. DR

Hearing: 29.07.2019Pronounced: 11.09.2019

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA

BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER

I.T.A No.125/Agra/2018 (ASSESSMENT YEAR-2009-10)

Smt. Babli Singh, Vs.. JCIT,Range-1(2), 59/147 Shyam Nagar Kheria Agra. Mode, Agra. PAN:AWVPS5697N (Appellant) (Respondent)

Appellant by Smt. Babli Singh, Assessee by Shri Waseem Arshad, Sr. DR.

Date of Hearing 29.07.2019 Date of Pronouncement 11.09.2019

ORDER Per Dr. M. L. Meena, A.M.: This appeal emanates from the order of the ld. Commissioner of Income Tax (Appeals)-1, Agra [(in short ‘the ld. CIT(A)], dated 31.10.2017, for A.Y. 2009-10 wherein the assessee raised the following grounds: “1. Because the Ld. CIT(Appeals) erred in law and facts. 2. Because the learned CIT(Appeals)has failed to appreciate the various documents and evidence case laws placed before him.

I.T.A No.125/Agra/2018 2

Because the observation of Ld. CIT (Appeals) is incorrect, wrong and objected to. 4. Because the opportunity of being heard did not provide to the appellant. 5. The appellant craves leave to add/ alter any of ground(s) of appeal before or at the time of hearing.” 2. We have heard both the parties and perused the material available on record. We find that the assessee has specifically challenged the impugned order vide ground no. 4 stating that no proper opportunity of being heard was afforded to the assessee, we therefore, restore the matter back to the file of ld. CIT(A) for deciding the appeal afresh after affording due and adequate opportunity of being heard to the assessee. The issue is restored back to the ld. CIT(A) to decide the appeal afresh after considering the submission of the assessee. Assessee, no doubt, shall co-operate in the fresh proceedings before the ld. CIT(A) in disposal of appeal. All pleas available under the law shall remain so available to the assessee. 3. In the result, for statistical purposes, appeal is allowed. Order pronounced in the open court on 11/09/2019.

Sd/- Sd/- (Laliet Kumar) (Dr. M.L. Meena) JUDICIAL MEMBER ACCOUNTANT MEMBER *AKV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Sr. PRIVATE SECRETARY ITAT, AGRA

BABLI SINGH,AGRA vs. JCIT-1(2), AGRA

What did the Tribunal hold?

What were the facts?

What were the issues?

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