SH. RAVEEN VATS,NEW DELHI vs. ITO, NOIDA

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ITA 2583/DEL/2017Status: DisposedITAT Delhi26 September 2019AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while noting the non-cooperation, decided to grant one more opportunity of hearing to the assessees for substantial justice. The matters were remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The appeals were filed by two different assessees against ex-parte orders of the CIT(A) for AY 2013-14. The assessees remained non-cooperative before the lower authorities and did not appear before the ITAT.

What were the issues?

Whether the appeals should be dismissed due to non-appearance and non-cooperation of the assessee, or if a fresh opportunity for hearing should be granted.

AI-generated summary — verify with the full judgment below

convenience a common & consolidated order is being passed.

3.

None was present on behalf of the assessee. The Ld. DR stated that before Assessing Officer as well as before the Ld. CIT(A), the assessee did not appear and before this Tribunal also none has appeared, therefore, the appeals of the assessee may be dismissed.

5.

We have heard the Ld. DR and perused the records especially the impugned order passed by the Ld. first Appellate Authority. We find that the assessee remained non-cooperative before the Ld. CIT(A) as well as before the Assessing Officer. But in our view, one more opportunity of hearing to the assessee has to be given keeping in view the substantial justice. Therefore, the issues in dispute are remitted back to the file of the Ld. CIT(A) to decide the same afresh.

Needless to mention here that due opportunity of being heard be provided to the assessee. The assessees are also directed to appear before the Ld. (CIT) and argue their appeals.

6.

In the result, the appeals of the assessees are allowed for statistical purposes. Order pronounced in the open court on 26/09/2019.

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