RAJVIR SINGH,GURGAON vs. ITO, WARD- 62(2), NEW DELHI

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ITA 6020/DEL/2017Status: DisposedITAT Delhi06 February 2020AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the matter back for a fresh decision. This was done to provide the assessee with a proper opportunity of being heard, considering the previous lack of representation.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for want of representation. The assessee then filed an appeal before the ITAT, again failing to appear for the hearing.

What were the issues?

Whether the lower authorities erred in making and sustaining the assessment without providing a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DLEHI

Before: SMT. DIVA SINGH

For Respondent: Ms. Rinku Singh, Sr. DR
Hearing: 05.02.2020Pronounced: 06.02.2020

ORDER The present appeal has been filed by the assessee, wherein correctness of the order dated 27.07.2017 of CIT(A)-20, New Delhi pertaining to 2013-14 assessment year is assailed on various grounds including ground No. 1 which reads as under : “1. That both the lower authorities grossly erred in making and sustaining the assessment without providing the proper opportunity of hearing.”

2.

It is pertinent to note that at the time of hearing, an adjournment application was moved on behalf of the assessee. No one was present in support thereof. Considering the overall material on record and after hearing 2 the ld. Sr. DR, it was considered appropriate to proceed with the appeal ex parte qua assessee on merits.

3.

A perusal of the record shows that the addition made by the Assessing Officer in the order u/s. 144 was challenged in appeal wherein for want of representation, the appeal stood dismissed. Considering the fact that the grievance of the assessee remains unrepresented, it is deemed appropriate in the interest of substantial justice to set aside the impugned order back to the file of ld. CIT(A) for decision afresh in accordance with law by way of speaking order after giving the assessee a reasonable opportunity of being heard. The assessee, in its own interest, is advised to make full and proper representation and not to abuse the trust reposed. In the eventuality of abusing the trust reposed, the CIT(A) shall be at liberty to decide the issue on the basis of material available on record.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order was pronounced in the open court.

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