MANISH KUMAR GUPTA,NOIDA vs. DCIT, CIRCLE-2, NOIDA

ITA 1795/DEL/2019Status: DisposedITAT Delhi09 February 2022AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) infringed the principles of natural justice by passing a cryptic order without giving the assessee a reasonable opportunity to present its case. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee declared short-term capital gains from share sales, but the AO treated it as business income. The CIT(A) dismissed the assessee's appeal without providing an opportunity to be heard, citing non-compliance with Section 249(1)(a).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing a reasonable opportunity to the assessee, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 249(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E” DELHI

Before: SHRI KUL BHARAT & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Divyansh Jain, CA

PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-I, Noida [‘CIT(A)’ in short], dated 28.09.2018 arising in the assessment order dated 19.12.2017 passed by the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2015-16. 2. The grounds of appeal raised by the assessee read as under:

“That on the facts and in the circumstances of the appellant’s case, the Ld CIT(A), erred in facts & law in disposing the appeal without providing reasonable opportunity to the appellant to furnish written submission / details / documents

The order continues below.

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