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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE
ORDER PER SUCHITRA KAMBLE, JM
This appeal is filed by the assessee against the order dated 29/1/2019 passed by CIT(A)-38, Delhi for Assessment Year 2015-16.
The grounds of appeal are as under:-
“1. The order dated 29.01.2019 passed by the learned Commissioner of Income tax (CIT) Appeals- 38, New Delhi is bad in law and on facts and deserves to be quashed. 2. The Id. CIT(A) has erred in passing the exparte order without considering written submissions submitted in her office next day of date of hearing due to Id CIT(A) unavailability in office on date of hearing. 2.1 The Id. CIT(A) has erred in passing the exparte order without considering submissions sent on email in reply to her notice and also on ITD portal. 2.2. The Id. CIT(A) has erred in passing the exparte order without discussing the same on merits of the appeal. 2.3. That passing an expate order is without any basis, arbitrary and unjustifiable and the learned CIT (Appeals) erred in passing the same.
The assessee is an individual and engaged in the business of trading of tin sheets under the name and style of Harish Chander & Co. The assessee filed return of income for A.Y. 2015-16 on 24.09.2015 declaring an income of Rs. 56,57,380/-. The Assessing Officer passed the assessment order dated 15.12.2017 thereby assessing the income of the assessee at Rs. 62,25,420/- making disallowance on account of interest paid to related party.
Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee.
The Ld. AR submitted that the CIT(A) has not given the appropriate opportunity of hearing to the assessee to represent his case.
The Ld. DR relied upon the assessment order and the order of the CIT(A).
We have heard both the parties and perused the material available on record. It is pertinent to note that the CIT(A) has not given any categorical finding on merit of the case and also did not give sufficient opportunity of hearing to the assessee. Therefore, the CIT(A) was not right in dismissing the appeal of the assessee without giving proper opportunity of hearing. Hence, we are remanding back the entire issue to the file of the CIT(A) to be decided on merit. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose.
In result, the appeal filed by the assessee is partly allowed for statistical purpose.
Order pronounced in the Open Court on this 25th Day of November, 2020.