AJAY KUMAR AGGARWAL,DELHI vs. ITO WARD 36(2), NEW DELHI

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ITA 3557/DEL/2019Status: DisposedITAT Delhi06 June 2019AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not provided with a proper opportunity of being heard. Therefore, the impugned order of the CIT(A) was set aside and the appeal was restored to the CIT(A)'s file for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-compliance with hearing notices. The assessee claimed that due to renovation, they were residing at a different address and thus did not receive the notices.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing a sufficient opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 06.06.2019Pronounced: 06.06.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.3557/Del./2019 Assessment Year 2010-2011 Mr. Ajay Kumar Aggarwal, The Income Tax Officer, C/44, Gali No.6, Majlis Ward-36(2), vs., Park, Adarsh Nagar, Delhi Delhi. PIN 110 033 PAN AAGPA4975N (Appellant) (Respondent) For Assessee : Shri Rano Jain, Advocate & Ms. Mansi Jain, C.A. For Revenue : Shri V.R. Sonbhadra, Sr.DR Date of Hearing : 06.06.2019 Date of Pronouncement : 06.06.2019 ORDER

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-12, New Delhi, Dated 21.12.2018, for the A.Y. 2010-2011.

2.

In this case, Ld. CIT(A) noted certain dates of hearing in the appellate order, on which, there was no compliance to the notice issued by him for disposal of the appeal. The Ld. CIT(A) in the absence of assessee, dismissed the appeal of assessee.

2 ITA.No.3557/Del./2019 Mr. Ajay Kumar Aggarwal, Delhi.

3.

Learned Counsel for the Assessee submitted that address of the assessee is same as is mentioned in the appellate order. However, due to certain renovation going on in the premises of the assessee, the assessee was residing at different place and as such no notice could not have been served upon the assessee. Learned Counsel for the Assessee, therefore, prayed that matter may be remanded to the file of Ld. CIT(A) for passing the Order afresh as per Law and on merit, after giving reasonable, sufficient opportunity of being heard to the assessee.

4.

The Ld. D.R. also suggested that this mater may be remanded to the file of Ld. CIT(A) for passing the order afresh.

5.

In view of the submissions of both the parties, I am satisfied that no proper opportunity of being heard have been provided to the assessee, therefore, matter requires reconsideration at the level of the Ld. CIT(A). I, therefore, set aside the impugned order of Ld. CIT(A)-12, New Delhi. and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee in accordance with law,

3 ITA.No.3557/Del./2019 Mr. Ajay Kumar Aggarwal, Delhi. by giving reasonable and sufficient opportunity of being heard to the assessee.

6.

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

Order pronounced in the open Court.

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