SAHIB ALI,GHAZIABAD vs. ITO, WARD- 2(3), GHAZIABAD
What did the Tribunal hold?
The Tribunal set aside the order of the CIT(Appeals) and remanded the matter back to the CIT(Appeals) to adjudicate the appeal afresh after providing a reasonable opportunity of hearing to the assessee.
What were the facts?
The assessee's appeal was dismissed by the CIT(Appeals) due to non-appearance on the hearing date, which the assessee claimed was due to not receiving the notice. The assessee requested the matter be restored for a fresh adjudication.
What were the issues?
Whether the CIT(Appeals) erred in dismissing the appeal without affording a proper opportunity of hearing to the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI N.S. SAINI
ORDER This is an appeal filed by the Assessee against the order of CIT(Appeals) Ghaziabad dated 25.07.2018.
At the outset, the Ld. AR of the assessee submitted that the CIT(A) has dismissed the appeal of the assessee as the assessee failed to appear before him on the date of hearing fixed on 19.07.2018 by sending notice through Speed Post. He submitted that the assessee could not appear as the assessee had not received the notice of hearing. Hence, he prayed that the matter should be restored back to the file of the CIT(A) for adjudicating afresh after allowing reasonable opportunity of hearing to the assessee.
The Ld. Departmental Representative had no objection to the above submission of the AR of the assessee.
In the above facts and circumstances of the case, I set aside the order of the CIT(A) and remand the matter back to his file to adjudicate the appeal of the assessee afresh after allowing reasonable and proper opportunity of hearing to the assessee.
In the result, the appeal of assessee is allowed.
Order pronounced in the open court on 04/04/2019
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