ANKUR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

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ITA 2606/DEL/2019Status: DisposedITAT Delhi12 February 2020AY 2010-114 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed a non-speaking and ex parte order, dismissing the appeal without proper opportunity. Therefore, the impugned order was set aside.

What were the facts?

The assessee appealed against an ex parte order passed by the CIT(A) for AY 2010-11. The assessee contended that no proper opportunity of hearing was provided and that the reopening proceedings were without jurisdiction.

What were the issues?

Whether the CIT(A) erred by deciding the appeal ex parte without providing a proper opportunity of hearing. Whether the reassessment proceedings initiated under Section 147 were without jurisdiction.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151

AI-generated summary — verify with the full judgment below

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

Before: SHRI H. S. SIDHU

per law, after giving opportunity of being heard to the assessee.

5.

Keeping in view the non cooperation of the assessee before the Revenue authorities, I am directing the assessee through his counsel to appear before the learned First Appellate Authority on 23.04.2020 at 10:00 am. There is no need to issue notice to the assessee for 23.04.2020 because this order has been pronounced in the Open Court.

6.

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

Order pronounced on 12/02/2020.

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