JEET SINGH,GAUTAM BUDH NAGAR vs. ITO WARD 1(5), NOIDA

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ITA 2929/DEL/2019Status: DisposedITAT Delhi06 January 2021AY 2010-113 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 ITAT set aside the CIT(A)'s order, stating it cannot be sustained in law as it was passed without providing a hearing opportunity. The appeal was restored to the CIT(A) for re-adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to non-availability of certain documents and unserved notices. The ITAT noted that the CIT(A) passed the order without giving the assessee an opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without affording the assessee a proper opportunity of being heard.

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

Hearing: 06.01.2021Pronounced: 06.01.2021

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-1, Noida dated 30.08.2018 for AY 2010-11. 2. I have heard Ld. DR and perused the orders of authorities below. 3. Considering the submissions of Ld. DR, I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). Ld. CIT(A) noted in the impugned order that Form No.

2 ITA.No 2929/Del./2019 35 is available on the website of the Department which have been downloaded and placed on record. However, the penalty order, demand notice and challan of fees for filing appeal are not available on record. Notices were issued to the assessee to rectify the defect in the appeal papers, however, the notices returned un-served upon the assessee. The Ld. CIT(A), accordingly, in absence of the relevant above documents dismissed the appeal of the assessee. It would show that impugned order has been passed without giving opportunity of being heard to the assessee. Thus, the impugned order cannot be sustained in law.

4.

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 assessee as per law by giving a reasonable sufficient opportunity of being heard to the assessee.

5.

In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open Court on 06.01.2021.

Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Dated: 06.01.2021 *Kavita Arora

3 ITA.No 2929/Del./2019 Copy to

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