PRAGYA MUDGAL,NOIDA vs. ITO WARD - 2(4), NOIDA

ITA 1503/DEL/2020Status: DisposedITAT Delhi23 July 2021AY 2010-114 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A) for a fresh decision, citing the principles of natural justice. The assessee was directed not to seek adjournments unless absolutely necessary.

What were the facts?

The assessee's case was re-opened under Section 147 read with Section 144 of the Income Tax Act, and an ex-parte assessment order was passed. The assessee's appeal before the CIT(A) was dismissed for non-payment of the requisite fee.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-payment of fees without providing a reasonable opportunity for hearing and whether the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 249(1)(a),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “SMC-1” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 19.07.2021Pronounced: 23.07.2021

PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-1, Noida dated 28.09.2018. The assessee has raised following grounds of appeal:-

1.

"That the Order is Void, Illegal, Arbitrary and against the Principles of Natural Justice.

2.

That no reasonable opportunity has been provided before deciding the case.

3.

That the Notice dated 10109/2018 was issued to the Appellant. However, the request for adjournment of the case was not accepted.

4.

That if the Appellant has not received or has not been served, the Tribunal may restore the matter and at least a chance of hearing should be provided as held in case of Meghji Kanji Patel Vis Kundanmal Chama

The order continues below.

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