PANKAJ KODESIA,NEW DELHI vs. ITO, NEW DELHI

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ITA 6586/DEL/2016Status: DisposedITAT Delhi06 June 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the matter was not adjudicated on merits but dismissed summarily. Therefore, the case was remanded back to the CIT(A) to provide an opportunity to the assessee and decide the matter on merits.

What were the facts?

The assessee filed an appeal before the ITAT challenging the validity of an assessment order and the issue of cash credits. The CIT(A) had dismissed the appeal in limine due to non-compliance with notices.

What were the issues?

Whether the assessment order was valid and whether the CIT(A) should have adjudicated the appeal on merits instead of dismissing it in limine.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “F”, NEW DELHI ]

Before: SHRI H.S. SIDHU & DR. B.R.R. KUMAR

For Respondent: Shri Surender Pal, Sr. DR

O R D E R PER DR.B.R.R. Kumar, AM:

The assessee filed appeal before this Tribunal on 26.12.2018 involving the grounds pertaining to a) Validity of Assessment Order passed u/s 143(3) read with Section 147 and b) On the issue of cash credits. From the records, we find that the Ld. CIT(A) has dismissed the Order in limine as 2. the assessee has not complied to the notices issued while adjudicating matter.

3.

Before us, the assessee has taken a ground that the Order has been passed without affording an opportunity to the assessee.Since, the matter has not been adjudicated on merits but dismissed summarily, we hereby remind the matter back to the file of the Ld. CIT(A) to give an opportunity to the assessee and to adjudicate the matter on merits of the case.

5.

As a result the appeal of the assessee is hereby treated as allowed for statistical purpose.

The order pronounced on the open court 06/06/2019.

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