KOMAL KHANNA,GAUTAM BUDH NAGAR vs. ITO WARD - 2(1), NOIDA

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ITA 9111/DEL/2019Status: DisposedITAT Delhi18 March 2021AY 2010-114 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's appeal was dismissed without proper notice, violating principles of natural justice. Therefore, the CIT(A)'s order was set aside, and the appeal was restored for re-decision.

What were the facts?

The Assessing Officer passed an assessment order under section 147/144. The assessee appealed to the CIT(A), but the appeal was dismissed for non-compliance and incomplete address, with notices returned unserved. The assessee claimed they did not receive hearing notices and had filed all documents.

What were the issues?

Whether the CIT(A) rightly dismissed the appeal without affording a proper opportunity of being heard to the assessee, and if the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI & SHRI N.K. BILLAIYA

Hearing: 18.03.2021Pronounced: 18.03.2021

ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, Dated 31.08.2018, for the A.Y. 2010-2011.

2.

In this case A.O. passed the assessment order Dated 24.10.2017 under section 147/144 of the I.T. Act, 1961 determining the income of assessee at Rs.19,52,500/-.

1.

2 ITA.No.9111/Del./2019 Sh. Komal Khanna, Gautam Budh Nagar, Uttar Pradesh. The assessee filed an appeal against the order of the A.O. before the Ld. CIT(A). The Ld. CIT(A) noted that appeal is filed online. However, only Form No.35 is available on the website of the Department which is downloaded. Copy of the challan for filing the appeal fees and impugned order are not produced on record. The assessee was issued notice Dated 18.07.2018 to submit the documents, but, there is no compliance. Again appeal was fixed on 30.08.2018, but, again there is no compliance. The Ld. CIT(A) noted that both the notices sent to the assessee reported un-served with the remarks “incomplete address”. The Ld. CIT(A) in the absence of these documents, dismissed the appeal of assessee.

3.

None appeared on behalf of the Assessee.

4.

After considering the submissions of Ld. D.R. we are of the view that the matter requires reconsideration at the level of the Ld. CIT(A). The assessee in the grounds of appeal has submitted that assessee has not received any notice for hearing of the appeal and all the documents were filed. Copy of the same are also filed in the appeal papers. It

3 ITA.No.9111/Del./2019 Sh. Komal Khanna, Gautam Budh Nagar, Uttar Pradesh. would, therefore, show that assessee’s appeal has been dismissed in the absence of assessee without serving any notice upon the assessee, therefore, it is a case of denial of principles of natural justice. In view of the above, we set aside the Order of the Ld. CIT(A) and restore the appeal of assessee to the file of Ld. CIT(A)-1, Noida with a direction to re-decide the appeal of assessee in accordance with Law, by giving reasonable, sufficient opportunity of being heard to the assessee.

5.

In the result, appeal of the Assessee allowed for statistical purposes.

Order pronounced in the open Court.

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