ISRAR AHMED,DELHI vs. ITO WARD-39(3), NEW DELHI

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ITA 4023/DEL/2019Status: DisposedITAT Delhi14 September 2021AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a fair opportunity to defend their case. Therefore, both appeals were restored to the CIT(A) for a decision on merits after a proper hearing.

What were the facts?

The assessee filed two appeals against ex-parte orders passed by the AO and confirmed by the CIT(A). The CIT(A) had noted a delay in filing the appeals.

What were the issues?

Whether the ex-parte assessment and penalty orders, confirmed by the CIT(A) ex-parte, were valid without providing a reasonable opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA

Hearing: 14/09/2021Pronounced: 14/09/2021
2.

In both the appeals the common grievance is that the AO has framed an exparte order and the CIT(A) confirmed the action of the AO by an exparte order.

3.

I find that the assessment order is framed u/s. 144 of the Act and the order levying penalty u/s. 271 (1) (c) of the Act is also framed exparte.

4.

Both the order of the AO has been confirmed by the CIT(A) by an exparte order. I further find that in both the appellate orders the CIT(A) has observed that there was a delay in filing of the appeals.

5.

In my considered opinion one more opportunity to be given to the assessee to defend its case. I, therefore, restore both the appeals to the files of the CTI(A) and the CIT(A) is directed to decide the appeals on merits of the case after giving a reasonable and fair opportunity of being heard to the assessee. The assessee is directed to present himself before the CIT(A) and file necessary details / documents and also seek for the condonation of delay in filing the appeals, if any.

6.

In the result, both the appeals filed by the assessee are allowed for statistical purpose.

7.

Decision announced in the open court in the presence of the Ld. DR on 14.09.2021.

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