What did the Tribunal hold?

The Tribunal found that the CIT(A) should grant one more opportunity to the assessee for a fair hearing. The case was restored to the CIT(A) for a fresh decision.

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee requested another opportunity to present its case.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard by the CIT(A) leading to an ex-parte order.

M/S Oakland Bottlers (P) Ltd… vs ACIT | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

For Appellant: Shri Lalit Mohan, CA

Hearing: 03.07.2019Pronounced: 04.07.2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

This appeal by the assessee is preferred against the order of the ld. CIT(A) – 7, New Delhi dated 29.01.2016 pertaining to A.Y 2006-07 .

Though the assessee has raised four substantive grounds of appeal, the ld. counsel for the assessee pleaded that the ld. CIT(A) has dismissed the appeal exparte and, therefore, one more opportunity should be given to the assessee to defend its case.

3. We have perused the order of the ld. CIT(A). Though the ld. CIT(A) has given sufficient opportunity to the assessee on various dates but for some reason or the other, the assessee could not attend the appellate proceedings. We are of the considered opinion that in the interest of justice, the ld. CIT(A) should give one more opportunity of being heard to the assessee to defend its case. We, accordingly, restore the issues to the file of the ld. CIT(A). The ld. CIT(A) is directed to once again afford an opportunity of being heard to the assessee and decide the appeal afresh as per the provisions of law.

In the result, the appeal of the assessee in 6 is allowed for statistical purposes.

The order is pronounced in the open court on 04.07.2019.

M/S OAKLAND BOTTLERS (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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