What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and remanded the case back to the CIT(A) for fresh adjudication. The assessee is to be given a sufficient opportunity of hearing.

The assessee filed an appeal against an ex parte order passed by the CIT(A). Both parties agreed that the matter should be reconsidered by the CIT(A).

What were the issues?

Whether the CIT(A) order was passed ex parte without providing sufficient opportunity of hearing to the assessee.

Daman Thukral, New Delhi vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1” NEW DELHI

Before: SHRI H.S. SIDHU

Sh. Daman Thukral, Thukral Steel Corp. vs. Income Tax Officer, X-26, First Floor, Ward-50(4), New Delhi Loha Mandi, Naraina, New Delhi (PAN:ADEPT6149G) (Appellant) (Respondent) Assessee by : Sh. V.K. Sabhalwal, Adv Department b : Sh. Prakash Dubey, Sr. DR O R D E R The assessee has filed the present appeal against the impugned order dated 31.05.2019 passed by learned CIT(A)-17, New Delhi.

2. At the time of hearing, both the parties agreed that the impugned order dated 31.05.2019 passed by the CIT(A)-17, is ex parte and may be set aside to the CIT(A) to decide the issues in dispute afresh, as per law, after giving opportunity of hearing to the assessee.

Keeping in view the facts and circumstances of the present case, I am of the view that learned First Appellate Authority has passed impugned order dated 31.5.2019 ex parte without giving sufficient opportunity of hearing to the assessee therefore, in the interest of justice, I am setting aside the issues in dispute to the learned First Appellate Authority to decide the same Sh. Daman Thukral afresh, as per law, after giving sufficient opportunity of hearing to the assessee.

In the result, appeal filed by the assessee is allowed for statistical purposes.

DAMAN THUKRAL,NEW DELHI vs. ITO WARD - 50(4), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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