RAJ RANI SHARMA,NEW DELHI vs. ITO WARD - 35(8), NEW DELHI

PDF · subscribers
ITA 1736/DEL/2020Status: DisposedITAT Delhi08 January 2021AY 2017-183 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 found that the CIT(A) had passed an ex-parte order without sufficient opportunity for the assessee to be heard. Therefore, the matter was set aside to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without providing a proper opportunity to be heard. The assessee requested the matter be restored to the CIT(A) for a fresh decision.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without providing a reasonable opportunity of being heard to the assessee, violating principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”, NEW DELHI

Before: HON’BLE JUSTICE P.P. BHATT & SHRI G.S. PANNU, HON’BLE

ORDER PER JUSTICE P.P. BHATT: This appeal filed by the Assessee is directed against the impugned order dated 20.3.2020 passed by the Ld. Commissioner of Income Tax (Appeals)-13, New Delhi , pertaining to assessment year 2017-18.

2.

At the time of hearing, Ld. Authorised Representative of the Assessee, Sh. R.S. Singhvi, Advocate stated that Ld. CIT(A) was not justified in dismissing the appeal exparte without providing proper and reasonable opportunity of being heard and as such the same is against the principle of natural justice. Therefore, he requested the matter may be restored back to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

3.

On the other hand, Ld. Sr. DR has not raised any objection on the request of the Ld. A.R. for the assessee.

4.

We have heard both the parties and perused the orders of the authorities below, we find that Ld. CIT(A) has passed the exparte order and dismissed the appeal of the assessee without providing sufficient opportunity of being heard to the assessee. Therefore, in the interest of justice, we set aside the matter to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

5.

In the result, the Appeal filed by the Assessee is allowed for statistical purposes.

Order pronounced in the Open Court on 08-01-2021.

Recent GST High Court judgments

Search GST case law →