SH. RAVI KUMAR CHAWLA,DELHI vs. ITO, NEW DELHI

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ITA 3373/DEL/2016Status: DisposedITAT Delhi09 August 2019AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, in the absence of any arguments from the assessee, found no infirmity in the order passed by the CIT under Section 263. Therefore, the appeal filed by the assessee was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT passed under Section 263 of the Income Tax Act. The assessee did not appear before the Tribunal on multiple occasions, nor did they file any written submissions.

What were the issues?

Whether the CIT's order under Section 263 was justified, considering the assessee's non-appearance and lack of submissions before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SHRI BHAVNESH SAINI, & SHRI T.S. KAPOOR,

For Respondent: Shri Sandeep Jain
Hearing: 08/08/2019Pronounced: 09/08/2019

Date of Hearing 08/08/2019 Date of Pronouncement 09/08/2019 ORDER

PER T. S. KAPOOR, ACCOUNTANT MEMBER,

1.

This is an appeal filed by the assessee against the order of the Ld.

CIT-16 dated 18/03/2016n passed u/s 263 of the Act.

2.

None was present on behalf of the assessee. We observe from the ordersheet entries that on earlier occasions also none was present on behalf of the assessee and therefore, we decided to dispose of the appeal ex-parte qua the assessee and therefore the ld. DR was asked to proceed with his arguments.

3.

The ld. DR invited our attention to the issues raised by the ld. CIT in his order u/s 263 of the Act and submitted that after considering the written submissions of the assessee, the Ld. CIT has passed detailed order, wherein he has dealt with reply to objections as contained in his show cause notice. The Ld. DR therefore argued that the order of the Ld. CIT is reasoned and should be sustained.

4.

We have heard the ld. DR and perused the material available on record. We find that the assessee did not appear before the Hon’ble Tribunal even once since filing of appeal and neither any written argument has been filed. The ld. CIT has set-aside the order of the Assessing Officer and has directed the AO to pass a fresh assessment order after recording his detailed findings in four pages. Therefore, in the absence of arguments from assessee, we do not find any infirmity in the order of the Ld. CIT passed u/s 263 of the Act, therefore, the appeal of the assessee is dismissed.

5.

Finally, the appeal of the assessee is dismissed.

The order is pronounced in the open court on 09/08/2019.

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