RAJENDER SINGH RATHEE,HARYANA vs. ITO WARD--5, HARYANA

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ITA 73/DEL/2020Status: DisposedITAT Delhi27 April 2021AY 2011-123 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) should have decided the appeal on merits, especially since the assessment order was ex-parte. The appeal was restored to the CIT(Appeals) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte. The original assessment was also framed ex-parte under Section 144 read with Section 147 of the Act.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without deciding on merits, given the ex-parte assessment order.

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 : ‘SMC–2’ NEW DELHI ]

Before: SHRI N. K. BILLAIYA, S. M. C.

For Respondent: Shri R. K. Gupta, Sr. D.R.;
Hearing: 27.04.2021Pronounced: 27.04.2021

This appeal by the assessee is preferred against the order of the CIT (Appeals), Rohtak, dated 21.11.2019 pertaining to assessment year 2011-12.

2.

The solitary grievance of the assessee is that the CIT (Appeals) erred in confirming the addition made by the Assessing Officer in framing the assessment ex-parte under Section 144 of the Income Tax Act, 1961 (the Act) and the CIT (Appeals) further erred in dismissing the appeal ex-parte.

3.

Briefly stated the facts of the case are that the assessment was framed under Section 144 read with Section 147 of the Act vide order dated 28.11.2018 by which the income was assessed at Rs.15.72 lakhs.

4.

When the matter was agitated before the CIT (Appeals), the CIT (Appeals) dismissed the appeal in limine.

ITA. 73/Del/2020.

5.

In my considered view, the CIT (Appeals) ought to have decided the appeal on merits of the case since the assessment order itself was framed ex- parte. In the interest of justice and fair play, I deem it fit to restore the appeal to the file of the CIT (Appeals). The CIT (Appeals) is directed to decide the appeal afresh, after giving a reasonable opportunity of being heard to the assessee.

6.

In the result, the appeal of the assessee is allowed, for statistical purposes.

Order pronounced in the Open Court on this 27th Day of April, 2021.

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