KRIPAL SINGH,GAUTAM BUDH NAGAR vs. ITO WARD - 2(1), NOIDA

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ITA 4535/DEL/2019Status: DisposedITAT Delhi07 January 2021AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) order was passed without giving the assessee an opportunity to be heard, as the notices were returned unserved. Therefore, the order could not be sustained.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed for non-compliance and lack of proper documentation. Notices sent to the assessee were returned as the address was incomplete.

What were the issues?

Whether the CIT(Appeals) order dismissing the appeal for non-compliance was valid without providing a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 249

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

Hearing: 07.01.2021Pronounced: 07.01.2021

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-1, Noida dated 30.11.2018 for AY 2010-11. The assessee has been notified the date of hearing through registered post, however, none appeared on behalf of the assessee. 2. I have heard Ld. DR and perused the findings of the authorities below. 3. In this case, AO passed the assessment order dated 10.11.2017 u/s 147/144 of the IT Act determining the total

2 ITA.No 4535/Del./2019 income of assessee at Rs. 40,90,000/-. The said order was challenged before Ld. CIT(A). The Ld. CIT(A) noted that appeal is filed online and Form No. 35 has been downloaded. The impugned assessment order, copy of the demand notice and challan for fees deposited in filing the appeal are not available on record. Assessee was required to rectify the defects in appeal as above. Notices were issued to the assessee through registered post. However, the same has been returned by the postal authorities with the remarks “that address is incomplete”. The Ld. CIT(A) in absence of assessee dismissed the appeal of assessee for non compliance of the above provisions contained u/s 249 of the Act and for not filing the above record.

4.

After considering the submission of Ld. DR, I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). The assessee contended in the grounds of appeal that no opportunity of being heard has been given by the Ld. CIT(A) while dismissing the appeal of the assessee. This fact is strengthened by the fact that it is mentioned in the impugned order that the notices sent to the assessee have been returned un-served by the postal authorities, therefore, impugned appellate order has been passed without giving opportunity of being heard to the assessee and as such, same cannot be sustained in law.

3 ITA.No 4535/Del./2019

5.

I, accordingly, set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A)-Noida with direction to re-decide the appeal of the assessee as per law by giving reasonable sufficient opportunity of being heard to the assessee.

6.

In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open Court on 07.01.2021.

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