MICRO LAND DEVELPERS PRIVATE LIMITED,HARYANA vs. ITO, WARD-16(4), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: E : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMAAssessment Year: 2011-12
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
04.11.2019 of the Commissioner of Income-tax (Appeals), Delhi-6 (hereinafter referred to as the Ld. First Appellate Authority or ‘the Ld. FAA’, for short) in Appeal No.CIT(A), Delhi-6/10443/2018-19 arising out of the appeal before it against the order dated 30.12.2018 passed u/s 147 r.w.s. 143(3) of the Income
2
Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-16(4), New
Delhi (hereinafter referred to as the Ld. AO).
On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground that the impugned order of the CIT(A) was passed without giving a reasonable opportunity of hearing. In this context, as we go through the impugned order, we find that judgement of the Hon’ble Supreme Court in B.N. Bhattacharjee & Anr., 118 ITR 461, was relied and the assessee was proceeded ex parte. 3. Ld. CIT(A) mentions of certain notices being served but, the same indicate that the assessee was seeking adjournment through the AR and when the last notice was issued by speed post same was not returned served or unserved.
In the light of the aforesaid, we consider it an appropriate case to restore issues on merits as well as law, to the files of the CIT(A) for a fresh determination, after giving due opportunity of being heard to the assessee.
Order pronounced in the open court on 21.04.2025. (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 21st April, 2025. dk
3