SALEK CHAND SAINI,MEERUT vs. ITO, WARD- 2(3), MEERUT

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ITA 671/DEL/2018Status: DisposedITAT Delhi30 December 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the case was fit for remand. The assessee was directed to comply promptly with the notices issued by the CIT(A).

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The CIT(A) had passed an ex-parte order because the assessee did not attend the proceedings before them.

What were the issues?

Whether the CIT(A) order passed ex-parte due to non-appearance of the assessee should be set aside and the matter remanded for fresh adjudication.

AI-generated summary — verify with the full judgment below

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

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 29.12.2021Pronounced: 30.12.2021

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

1.

The present appeal has been filed by the assessee against the order of the ld. CIT(A), Meerut dated 29.11.2017.

2.

At the outset, both the parties submitted that the order has been passed ex-parte summarily by the ld. CIT(A) as the assessee has not attended before the First Appellate authorities. The ld. Counsel for the assessee pleaded that given an opportunity to the assessee, due compliance could be made therefore, the matter may be remanded back to the file of the ld. CIT(A).

3.

Having gone through the records, we find that this is a fit case to be remanded back to the file of the ld. CIT(A). We also 2 Salek Chand Saini direct the assessee to comply to the notices issued by the ld. CIT(A) promptly.

4.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/12/2021.

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