SEWA RAM,GHAZIABAD vs. ITO, WARD-3(4), NOIDA
What did the Tribunal hold?
The Tribunal found that the CIT(A)'s dismissal was based on incorrect observations and that the assessee was denied a proper opportunity of being heard, violating the principles of natural justice.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed for non-availability of documents and non-service of notices. The assessee claimed to have filed all necessary documents with the appeal form.
What were the issues?
Whether the CIT(A) correctly dismissed the appeal without providing a proper opportunity of hearing to the assessee and whether the necessary documents were indeed filed.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI
Before: SHRI BHAVNESH SAINI
This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-1, Noida dated 28.12.2018 for AY 2010-11.
I have heard Ld. Representatives of both the parties and perused the orders of authorities below.
In this case, the Ld. CIT(A) while downloading form no. 35 noted that the impugned assessment order, copy of the 2 ITA.No.5653/Del./2019 demand notice and challan for filing fees before him are not available on record. Assessee was directed to place the same on record for his consideration. Thereafter, appeal was posted many times for hearing and notices were sent to assessee but the same was returned un-served by the postal authorities that no such person was found at the given address. The Ld. CIT(A) in absence of assessee proceeded with the matter and dismissed the appeal of assessee.
After hearing Ld. Representatives of both the parties, I am of the view the matter requires reconsideration at the level of the Ld. CIT(A). Ld. Counsel for assessee pointed out that along with form no. 35 assessee filed copy of the impugned assessment order and in the form no. 35 itself the date of filing of the appellate fee along with BSR Code links mentioned.
Demand notice is also attached with form no. 35. These facts would clearly show that observation of the Ld. CIT(A) for dismissing the appeal of assessee are not correct. Ld. Counsel for assessee further pointed out that assessee has not received
3 ITA.No.5653/Del./2019 any notice from the office of the Ld. CIT(A) for hearing on any of the above objections or deciding the appeal on the merits.
This submission of the Ld. Counsel for assessee find support from the observations of the Ld. CIT(A) that no notice has been served upon the assessee for hearing of the appeal. Therefore, it is a clear case of denial of opportunity to the assessee for hearing of the appeal and principle of natural justice has also been violated. Thus, the order of the Ld. CIT(A) cannot be sustained in law. In view of the above, I set aside the impugned order of Ld. CIT(A) and restore the appeal of assessee to his file with direction to re-decide the appeal of assessee on merits giving reasonable, sufficient opportunity of being heard to the assessee.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court.
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