NAVEEN KUMAR PROP. M/S. K.S. HANDLOOM INDUSTRIES,PANIPAT vs. ITO, WARD- 3, PANIPAT

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ITA 932/DEL/2019Status: DisposedITAT Delhi23 December 2021AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without deciding the issues on merits. The matter was therefore remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the CIT(A). The assessee's counsel explained that the assessee could not attend hearings due to his daughter's cancer treatment.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's genuine reasons for absence and deciding the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’ : NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA

For Appellant: Dr. Rakesh Gupta, Advocate
For Respondent: Ms. Rinku Singh, Senior DR
Hearing: 23.12.2021

PER AMIT SHUKLA, JM : Aforesaid appeal has been filed by the assessee against the impugned order dated 27.11.2018 passed by the ld. CIT (Appeals), Karnal for the quantum of assessment passed under section 144/147 of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2010-11.

2.

Firstly, ld. counsel for the assessee submitted that ld. CIT (A) passed an ex-parte order without deciding the issues on merits. Ld. counsel submitted that the reasons for not able to appear before the ld. CIT(A) are that the daughter of the assessee was suffering from cancer and was going through chemotherapy on monthly basis, therefore, he could not attend the hearings before the ld. CIT (A). Thus, in the circumstances, he prayed that the matter may be restored back to the ld. CIT (A) to be decided on merits after giving opportunity of hearing to the assessee.

3.

Ld. DR for the Revenue fairly agreed that in such circumstances, matter can go back to the CIT (A) and the appeal may be decided on merits.

4.

In view of the aforesaid facts and also that the ld. CIT (A) had passed an ex-parte order without deciding the issues on merits, therefore, we are remanding grounds and issues raised before us to the file of the ld. CIT (A) to decide afresh in accordance with law after giving due and effective opportunity of being heard to the assessee. Consequently, the appeal filed by the assessee is allowed for statistical purposes.

1.

Order was pronounced in open court on 23rd day of December, 2021 after the conclusion of the hearing.

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