What did the Tribunal hold?

The Tribunal restored both appeals to the file of the AO for fresh adjudication. The AO was directed to provide the assessee with a proper opportunity to present their case.

The assessee did not appear before the Assessing Officer (AO) or the Commissioner of Income Tax (Appeals) for assessment years 2010-11 and 2011-12, leading to ex parte orders. The assessee claimed illness prevented proper representation.

What were the issues?

Whether the ex parte orders passed by the lower authorities should be set aside due to the assessee's inability to represent their case due to illness.

Abhieshek Tewari, New Delhi vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI N.K. BILLAIYA & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri Satpal Gulati, CIT (DR)

Hearing: 21/09/2021

3.0 We have gone through the appeal papers before us and we note that it is one of the grounds raised by the assessee that both the assessee and his brother were suffering from various illnesses including fracture and chronic liver disease causing them to be bed-ridden thereby resulting in these cases not being represented properly before the lower authorities. Ld. CIT (DR) has fairly accepted that the assessment order as well as the first appellate order in both the years have been passed ex parte and he had no objection if the appeals were restored to the file of the Assessing Officer (AO). Accordingly, in the interest of substantial justice, we restore both the appeals to the file of the AO with the direction to adjudicate the issues afresh after giving proper opportunity to the assessee to present his case. We also direct the assessee to fully cooperate with the AO in the remand proceedings.

4.0 In the final result both the appeals of the assessee stand allowed for statistical purposes.

ABHIESHEK TEWARI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-13, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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