UNIQUE METALLOYS P.LTD,NEW DELHI vs. JCIT, RANGE-25, NEW DELHI

PDF · subscribers
ITA 7448/DEL/2019Status: DisposedITAT Delhi21 February 2020AY 2013-143 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) violated principles of natural justice by dismissing the appeal ex-parte without deciding on merits. The appeal is restored to the CIT(A) for a fresh decision after providing a proper opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that the CIT(A) erred in dismissing the appeal without a proper hearing.

What were the issues?

Whether the dismissal of an appeal ex-parte by the CIT(A) without deciding on merits violates principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Shri Vinay Verma, Adv, Shri Rohit Tiwari, Adv
Hearing: 20.02.2020Pronounced: 21.02.2020

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the CIT(A) - 28, New Delhi dated 28.08.2019 pertaining to assessment year 2013-14.

2.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee by an exparte order.

3.

A careful perusal of the order of the ld. CIT(A) shows that the appeal of the assessee was dismissed in limine. We are of the considered view that even if the notice was not served, the ld. CIT(A) ought to have decided the appeal on merits of the case as per the material available on record, failing which, the first appellate authority has violated the principles of natural justice. We, accordingly, restore this appeal to the file of the ld. CIT(A). The assessee is directed to furnish new address in the office of the ld. CIT(A) and the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard.

5.

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

The order is pronounced in the open court on 21.02.2020.

Recent GST High Court judgments

Search GST case law →