MR. DAISUKE SUZUKI,NEW DELHI vs. DCIT, NEW DELHI
What did the Tribunal hold?
The ITAT restored the appeal to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to provide the assessee with a due opportunity to present its case.
What were the facts?
The assessee, an expatriate, failed to appear before the CIT(A) due to non-service of notice, resulting in an ex parte order. The assessee's authorized representative appeared before the ITAT and assured proper representation.
What were the issues?
Whether the CIT(A) order passed ex parte due to non-service of notice should be set aside and the appeal restored for fresh hearing.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’ NEW DELHI
Before: SHRI SUDHANSHU SRIVASTAVA & SHRI O.P. KANT
order of the ld. Commissioner of Income Tax(A)-21, New Delhi dated 10.01.2017 and pertains to assessment year 2008-09.
2.0 At the outset, the ld. AR submitted that the order of the ld. CIT(A) was passed ex parte because the notice of hearing could not be served on the assessee as the assessee was an expatriate.
The ld. AR submitted that now the assessee has appointed him as the authorised representative for the income tax proceedings and he assured the Bench that if given the opportunity, the case of the assessee will be represented before the ld. CIT(A).
2.1 The ld. Sr. DR had no objection to the appeal being restored to the file of the ld. CIT(A).
2.2 Accordingly, in view of the submissions by both the parties, we restore this issue to the office of the ld. CIT(A) and direct the authorised representative to appear before the ld. CIT(A) on 10th October, 2019. The ld. CIT(A) is directed to adjudicate the issues in the appeal afresh after giving due opportunity to the assessee to present its case.
In the result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 30th July, 2019.
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