What did the Tribunal hold?

The tribunal held that the denial of the adjournment request by the CIT(A) was a violation of the principles of natural justice, as it denied the assessee an opportunity to be heard. The impugned order was set aside.

The assessee's appeal before the CIT(A) was dismissed ex-parte after two adjournments were sought by the assessee's counsel. The second adjournment request was denied due to the counsel being out of station for a GST audit.

What were the issues?

Whether the ex-parte dismissal of the appeal by the CIT(A) without granting a reasonable opportunity of being heard to the assessee is sustainable.

Dinesh Sharma, New Delhi vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 23.11.2020Pronounced: 23.11.2020

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-15, New Delhi dated 07.06.2019 for AY 2011-12.

I have heard Ld. Representatives of both the parties and perused the orders of authorities below. In this case, the Ld. CIT(A) fixed the appeal for hearing on 08.05.2019 and on the request of Counsel for assessee it was adjourned to 2 ITA.No.6724/Del./2019 06.06.2019. On 06.06.2019 again a request for adjournment was made on the reason that Counsel for assessee is out of station on pre-schedule trip due to GST audit. However, application for adjournment was rejected and appeal was decided and dismissed in absence of assessee.

After considering the rival submissions, I am of the view matter requires reconsideration at the level of the Ld. CIT(A).

The appeal of assessee was fixed only twice and on the last date of hearing Counsel of assessee made a request for an adjournment which should have been granted by Ld. CIT(A).

It is a clear denial of opportunity of being heard to the assessee and violation of principle of natural justice. The impugned order thus, cannot be sustained. I, accordingly, set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A) with direction to re-decide the appeal of assessee on merits by giving a reasonable, sufficient opportunity of being heard to the assessee.

3 ITA.No.6724/Del./2019

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

Order pronounced in the open Court.

DINESH SHARMA,NEW DELHI vs. ITO WARD - 44(3), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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