MR. RAJESH CHAUHAN,DELHI vs. ITO, NEW DELHI

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ITA 1502/DEL/2017Status: DisposedITAT Delhi07 October 2019AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) with a direction to decide the appeal afresh. The CIT(A) was instructed to provide a reasonable and sufficient opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without affording an opportunity of being heard. The CIT(A) had issued several notices via speed post, but the assessee claimed non-receipt or lack of proof of service.

What were the issues?

Whether the CIT(A) properly afforded an opportunity of hearing to the assessee before dismissing the appeal ex-parte, and if the notices issued were duly served.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,

Before: SHRI N.K. BILLAIYA

For Appellant: Shri Vishal Kalra, Adv
For Respondent: Ms. Ekta Vishnoi, Sr. DR
Hearing: 07.10.2019Pronounced: 07.10.2019

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 20, New Delhi dated 15.11.2016 pertaining to assessment year 2012-13.

2.

The sum and substance of the grievance of the assessee is that, the ld. CIT(A) did not afford any opportunity and dismissed the appeal exparte.

3.

A perusal of the order of the first appellate authority shows that several notices were issued through speed post on various dates. Since nobody appeared, the ld. CIT(A) proceeded exparte and confirmed the assessment.

4.

Before me, the ld. counsel for the assessee stated that though there is reference to the issue of notice through speed post, but nowhere the ld. CIT(A) has mentioned that the notices were actually served upon the assessee.

7.

Per contra, the ld. DR vehemently stated that there is not even a mention of the notices being returned unserved. Therefore, it can be presumed that the notices were served.

8.

I have carefully considered the rival submissions. Be that as it may, since the ld. CIT(A) has confirmed the additions on the reasoning given by the Assessing Officer, I, deem it fit to restore the issue to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after giving reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to appear before the ld. CIT(A) on 19.12.2019 without waiting for any notice. I order accordingly.

9.

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 07.10.2019.

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