SMT. RANJANA SINGH,NEW DELHI vs. DCIT, NOIDA

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ITA 2582/DEL/2017Status: DisposedITAT Delhi26 September 2019AY 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, while noting the non-cooperation, decided to grant one more opportunity to the assessee for substantial justice. The issues were remitted back to the CIT(A) for a fresh decision after providing due opportunity of hearing.

What were the facts?

The appeals were filed by two assessees against ex-parte orders from the CIT(A). The assessees remained non-cooperative before the Assessing Officer and the CIT(A), and also did not appear before the ITAT.

What were the issues?

Whether the appeals should be dismissed due to the assessee's non-appearance and non-cooperation, or if a further opportunity should be granted for a fresh adjudication.

AI-generated summary — verify with the full judgment below

PER T.S. Kapoor, AM These appeals have been filed by two different assessees against the ex-parte orders of the Ld. CIT(A)-1, Noida, both dated 24/02/2017, for Assessment Year 2013-14.

2.

These were head together & therefore for the sake of convenience a common & consolidated order is being passed.

3.

None was present on behalf of the assessee. The Ld. DR stated that before Assessing Officer as well as before the Ld. CIT(A), the assessee did not appear and before this Tribunal also none has appeared, therefore, the appeals of the assessee may be dismissed.

5.

We have heard the Ld. DR and perused the records especially the impugned order passed by the Ld. first Appellate Authority. We find that the assessee remained non-cooperative before the Ld. CIT(A) as well as before the Assessing Officer. But in our view, one more opportunity of hearing to the assessee has to be given keeping in view the substantial justice. Therefore, the issues in dispute are remitted back to the file of the Ld. CIT(A) to decide the same afresh.

1.

Needless to mention here that due opportunity of being heard be provided to the assessee. The assessees are also directed to appear before the Ld. (CIT) and argue their appeals.

6.

In the result, the appeals of the assessees are allowed for statistical purposes. Order pronounced in the open court on 26/09/2019.

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