VINOD KUMAR GARG,DELHI vs. ITO, WARD- 36(5), NEW DELHI

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ITA 7871/DEL/2017Status: DisposedITAT Delhi04 March 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) for a decision on merits. The assessee was directed to attend the proceedings and defend their case, with the CIT(A) to provide a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) for non-appearance. The Assessing Officer had levied a penalty under Section 271(1)(b) for non-compliance with a notice under Section 142(1).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal in limine without considering the merits of the case due to the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

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

For Appellant: Shri Mohit Jain, CA
For Respondent: Smt. Sushma Singh, CIT-DR
Hearing: 04.03.2021Pronounced: 04.03.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the CIT(A)-12, New Delhi, dated 30.10.2017, pertaining to Assessment Year 2014-15.

2.

The short grievance is that the CIT(A) erred in dismissing the appeal in limine. 3. We have carefully considered the orders of authorities below. The AO has levied penalty of Rs.10,000/- u/s 271(1)(b) of the Income Tax Act, 1961 for non-compliance of the notice u/s 142(1) of the Act.

4.

Before the CIT(A), no authorized representative was appeared and the CIT(A) confirmed the penalty in limine.

5.

In the interest of justice and fair play, we restore this issue to the file CIT(A). The assessee is directed to attend the proceedings before the CIT(A) and defend his case. The CIT(A) is also directed to decide the appeal on merit after giving a reasonable opportunity of being heard to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purposes only. Decision announced in the open court in the presence of representatives of both the sides on 04/03/2021.

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