VIRENDER GOEL,NEW DELHI vs. ITO WARD 46(4), NEW DELHI

PDF · subscribers
ITA 2268/DEL/2019Status: DisposedITAT Delhi06 February 2020AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the matter back. The CIT(A) was directed to pass a speaking order after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for being filed beyond the period of limitation. The assessee's counsel could not appear before the CIT(A) due to illness and subsequent death.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on technical grounds of limitation without considering the reasons for delay and providing an opportunity to be heard.

AI-generated summary — verify with the full judgment below

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

Before: MRS. DIVA SINGH

For Appellant: Shri Rajesh Mahna, Adv
For Respondent: Smt. Rinku Singh, Sr. DR
Hearing: 05.02.2020

The present appeal has been filed by the assessee wherein the correctness of the order dated 27.06.2016 of CIT(A)-16, New Delhi pertaining to 2013-14 assessment year is assailed on various grounds including ground no. 2 which reads as under: “2. Because the ld. CIT(A) has dismissed the appeal as being filed beyond the period of limitation instead of condonation of delay if any on technical reasons. The order passed by ld. CIT(A) is without merits and deserves to be set aside.” “

2.

Ld. AR appearing on behalf of the assessee submitted that the assessee failed to appear before the ld. CIT(A) as his counsel Mr. V.K. Kalra, CA fell ill and subsequently died. Addressing the impugned order wherein the delay is considered to be not addressed, it was his submission that the reasons consequently could not Page 1 of 3 be elaborated. In the circumstances, it was his limited prayer that the issue may be remanded to the CIT(A) and he gave his oral undertaking that the assessee shall participate in the proceedings. Considering the material available on record, the said request was not opposed by the ld. Sr. DR.

3.

In the light of the submission of the parties before the Bench the impugned order is set aside back to the file of the ld. CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Said order was pronounced in the open court at the time of hearing itself.

4.

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

Recent GST High Court judgments

Search GST case law →