BHARAT MARKETING & ADVERTISING CO. PVT. LTD.,DELHI vs. ITO WARD 4(4), NEW DELHI

PDF · subscribers
ITA 3267/DEL/2019Status: DisposedITAT Delhi12 February 2020AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a non-speaking and ex-parte order, which was contrary to law. The impugned orders were cancelled, and the issues were set aside to the CIT(A) for a fresh decision after providing an opportunity of hearing.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(A) without sufficient opportunity for hearing. The assessee requested a fresh hearing before the CIT(A) due to the ex-parte nature of the previous order.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing a proper opportunity of hearing. Whether additions made on account of interest on unsecured loans and notional disallowance under Section 14A were justified.

Which sections of the Income-tax Act were involved?

Section 36(1)(iii),Section 14A

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, appeals filed by the assessee are allowed for statistical purposes.

Order pronounced on 12/02/2020.

More judgments on Section 36(1)(iii)

All 3,665 judgments and leading authorities on Section 36(1)(iii) →

Recent GST High Court judgments

Search GST case law →