ASHISH DHAM,DELHI vs. ACIT, NEW DELHI

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ITA 1463/DEL/2019Status: DisposedITAT Delhi07 August 2019AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) to grant one final opportunity to the assessee to present their case. The assessee is directed to appear without adjournment.

What were the facts?

The assessee filed a return of income, and the Assessing Officer completed the assessment at a higher income. The CIT(A) dismissed the assessee's appeal due to non-compliance, passing an ex parte order.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order due to the assessee's non-compliance, and if a final opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Pratap Gupta, CA
For Respondent: Shri S.L. Anuragi, Sr.DR
Hearing: 05.08.2019Pronounced: 07.08.2019

ORDER This appeal by the assessee is directed against the order dated 4th January, 2019 of the CIT(A)-21, New Delhi, relating to Assessment Year 2012-13.

2.

Facts of the case, in brief, are that the assessee is an individual and has filed his return of income on 30th March, 2013 declaring an income of Rs.21,42,580/-. The Assessing Officer completed the assessment u/s 143(3) read with section 263 on 28th December, 2017, determining the total income of the assessee at Rs.45,05,390/-. In appeal, the CIT(A) dismissed the appeal filed by the assessee and upheld the action of the Assessing Officer in the ex parte order passed by him since there was no compliance from the side of the assessee despite repeated opportunities granted.

3.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

4.

I have heard the rival arguments made by both the sides and perused the material available on record. It is an admitted fact that due to non-compliance before the CIT(A), he passed an ex parte order sustaining various additions made by the Assessing Officer. The ld. counsel for the assessee brought to our notice that the appeal filed by the assessee challenging the order passed u/s 263 is still pending.

However, it is an admitted fact that there was no non-compliance before the CIT(A) for which the ld.CIT(A) was constrained to pass the ex parte order wherein he has sustained the various additions made by the Assessing Officer. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) without seeking any adjournment under any pretext and substantiate his case failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

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