RAJENDER PRASAD,GREATER NOIDA vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

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ITA 5320/DEL/2024Status: DisposedITAT Delhi24 March 2025AY 2020-2021Bench: SHRI SHAMIM YAHYA (Accountant Member)2 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The tribunal remitted the case back to the CIT(A) for a fresh decision, instructing the CIT(A) to provide the assessee an adequate opportunity of being heard. The assessee was directed to cooperate with the CIT(A) proceedings.

What were the facts?

The assessee appealed an order where the CIT(A) confirmed the Assessing Officer's action after the assessee's non-appearance. The assessee argued that they were not given a proper opportunity by the CIT(A), violating natural justice.

What were the issues?

Whether the Ld. CIT(A) denied natural justice by confirming an assessment without providing the assessee a proper opportunity to present their case.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI

Before: SHRI SHAMIM YAHYA

For Appellant: Shri S.P. Singh, Adv
For Respondent: Shri Sanjay Kumar, Sr, DR
Hearing: 24.03.2025Pronounced: 24.03.2025

ORDER This appeal has been filed by the Assessees against the order dated 27.09.2024 passed by the Ld. NFAC, Delhi.

2.

In this case consequent upon the assessment, Ld. CIT(A) noted the non- appearance before him and has confirmed the Assessing Officer’s action. Against this order, assessee is in appeal before me.

3.

At the outset, it is noted that assessee has pleaded that proper opportunity was not given to the assessee by the Ld. CIT(A) to canvass his case, hence, there is violation of natural justice.

4.

I have heard both the parties and perused the records. After considering the aforesaid factual matrix, I am of the considered view, that interest of justice will be served, if the issues in dispute in the captioned appeal are remitted back to the file of the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. I hold and direct accordingly. The assessee through his Ld. AR is directed to cooperate with the Ld. CIT(A) in the proceedings.

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