DRA- BRAHMAPUTRA INFRASTRUCTURE LIMITED (JV),NEW DELHI vs. ITO WARD-62(4), NEW DELHI

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ITA 2280/DEL/2019Status: DisposedITAT Delhi06 February 2020AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remanded the matter back to the CIT(A). The CIT(A) is directed to decide the appeal afresh after providing the assessee with an adequate opportunity of being heard.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for want of representation, as the assessee claimed not to have received a specific notice. The assessee requested the issue be remanded to the CIT(A) for a fresh hearing.

What were the issues?

Whether the CIT(A) passed an ex-parte order without giving adequate opportunity of hearing to the appellant. Whether the assessee received proper notice for the hearing before the CIT(A).

AI-generated summary — verify with the full judgment below

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

Before: SMT. DIVA SINGH

For Appellant: Mr. Lalit Mohan, C.A
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 25.01.2019 of CIT(A)-38, New Delhi pertaining to 2015-16 assessment year is assailed on various grounds including ground No. 4 which reads as under : “1. During the appeal proceedings CIT passed the ex-parte order without giving adequate opportunity of hearing to the appellant.”

2.

The ld. AR, referring to aforesaid ground, submitted that the appeal of the assessee has been dismissed for want of representation. It was his contention that the assessee did not receive the specific notice. According a prayer for remanding the issue to the file of ld. CIT(A) was made. On 2 considering the material available on record, the ld. SR DR did not oppose the said request.

3.

In the light of submissions of the parties before the Bench, 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 and effective 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.

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