LALIT KUMAR SAHNI,NORTH WEST DELHI vs. CIT(A)-20, DELHI

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ITA 1232/DEL/2019Status: DisposedITAT Delhi01 August 2019AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A)'s order was violative of natural justice as it lacked specific points for determination and reasons for the decision. The ITAT also questioned the proof of service of notices.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-response to various notices. The CIT(A) did not provide reasons for the decision in the appellate order. The assessee did not appear before the ITAT.

What were the issues?

Whether the CIT(A) followed the principles of natural justice and provided adequate reasons for dismissal. Whether proper notice was served on the assessee.

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 DELHI

Before: Sh. Bhavnesh Saini

Hearing: 18.07.2019Pronounced: 01.08.2019

ORDER This appeal by the assessee has been directed against the order of ld. CIT(A)-20, New Delhi dated 14.11.2018 for assessment year 2010-11.

2.

The ld. CIT(A) noted in the impugned order that various notices were sent to assessee for hearing of appeal but none have been responded by the assessee. The ld. CIT(A) in absence of assessee and in absence of any material on record dismiss the appeal of assessee.

3.

I have heard the ld. DR. According to Section 250(6) of the Income Tax Act, 1961, ld. CIT(A) is required to mention point for determination and reasons for decision in the appellate order, even if assessee appeared before him or not. The ld. CIT(A) did not mention in the order, if the same notice have actually been served upon the assessee. Thus, the order is violative of principles of natural justice as well. The ld. DR suggested that matter may be remanded back to the file of ld. CIT(A) for fresh adjudication. I, accordingly, set aside the order of ld. CIT(A) and restore the appeal of assessee to his file with direction to re-decide appeal of 2 Lalit Kumar Sahni assessee strictly on merit giving reasons for decision in the appellate order. The ld. CIT(A) shall giving reasonable sufficient opportunity of being heard to the assessee.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Court on 01/08/2019

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