SH. SWATI PAWA,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3096/DEL/2016Status: DisposedITAT Delhi22 April 2019AY 2009-102 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the facts were identical to a previous case for assessment year 2011-12 where the matter was set aside. Therefore, the CIT(A)'s order was set aside and the matter was restored to the CIT(A)'s file for a de-novo order.

What were the facts?

The assessee's appeals for assessment years 2009-10 and 2010-11 were against an ex-parte order passed by the CIT(A). The assessee argued that they were not given adequate opportunity to be heard.

What were the issues?

Whether the CIT(A) passed an ex-parte order without providing adequate opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI & AND & MS. SUCHITRA KAMBLE

For Appellant: Shri Salil Aggarwal, Advocate
For Respondent: Shri S.S. Rana, CIT-DR
Hearing: 22.04.2019Pronounced: 22.04.2019

PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT :- PRESIDENT These two appeals by the assessee for assessment years 2009- 10 and 2010-11 are directed against the order of learned CIT(A)-27, New Delhi dated 31st March, 2016.

2.

At the time of hearing before us, it is stated by the learned counsel that learned CIT(A) has passed the order ex-parte without allowing adequate opportunity of being heard to the assessee. He submitted that under identical set of facts in the case of the assessee herself, for assessment year 2011-12, the ITAT has set aside the matter to the file of the CIT(A) with the direction that he would pass a de-novo order in accordance with law. We find that the facts of the year under consideration are identical. We, therefore, respectfully following the decision of ITAT in assessee’s own case for assessment

1.

2 ITA-3096 & 3097/Del/2016 year 2011-12 in set aside the order of learned CIT(A) and restore the matter to his file. We direct the learned CIT(A) to pass a de-novo order as per law in accordance with Section 250 & 251 of the Income-tax Act, 1961.

3.

In the result, both the appeals of the assessee are allowed for statistical purposes. Decision pronounced in the open Court on 22.04.2019.

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