GHYAM ALAM,NEW DELHI vs. ADDL. CIT, NEW DELHI

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ITA 6730/DEL/2016Status: DisposedITAT Delhi04 February 2020AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A)'s order was not in terms of statutory limits and, in the interest of justice, remanded the case back to the CIT(A). The assessee was directed to participate fully, and the CIT(A) was given liberty to pass an order on merits if the assessee abused the trust.

What were the facts?

The assessee filed an appeal against an ex parte order passed by the CIT(A). The tribunal noted that some grounds were argumentative and lacked supporting facts on record.

What were the issues?

Whether the CIT(A) order was passed ex parte and if it adhered to statutory limits. The issue of the assessee's fair participation in the appellate proceedings was also considered.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SMT. DIVA SINGH

For Respondent: Ms. Rinku Singh, Sr. DR
Hearing: 04.02.2020Pronounced: 04.02.2020

The present appeal has been filed by the assessee, wherein correctness of the order dated 22.04.2016 of CIT(A)-28, New Delhi pertaining to 2008-09 assessment year is assailed. Various grounds have been raised by the assessee. However, the learned AR was directed to argue ground No. 17 and address his arguments thereon, wherein the assessee has assailed the order on the ground of being passed ex parte. A perusal of the remaining grounds shows that they are argumentative and refer to the facts which are not brought on record. Accordingly, in the interest of substantial justice, the issue is remanded back to the file of ld. CIT(A) with direction to the assessee to participate fairly and fully and not to abuse the trust. In case, the assessee is found abusing the trust, the ld.

CIT(A) shall be at liberty to pass the order on the basis of material on record. Whatever evidences the assessee has in its favour are directed to be placed before the ld. CIT(A). Even otherwise, it is seen that the conclusions arrived at para 4.1 and 4.2 are not in terms of statutory limits as set out in sub-section (6) of section 250 of the IT Act. Accordingly, the appeal is restored and consequently allowed for statistical purposes.

2.

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

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