SAKUNTALA DEVI,BULANDSHAHR vs. ITO, WARD-3(2), BULANDSHAHR

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ITA 6719/DEL/2018Status: DisposedITAT Delhi02 April 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the CIT(A)'s order and remanded the matter back for fresh adjudication. This was done to provide the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was dismissed by the CIT(Appeals) due to non-compliance with notices. The assessee's AR requested the matter be remanded for adjudication on merits.

What were the issues?

Whether the CIT(Appeals) order dismissing the appeal for non-compliance with notices was justified, and if the assessee should be granted a fresh opportunity to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SHRI N.S. SAINI

For Appellant: Adv. Sh. V.Raja Kumar, Adv
For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 02.04.2019Pronounced: 02.04.2019

ORDER This is an appeal filed by the Assessee against the order of CIT(Appeals), Ghaziabad dated 31.07.2018.

2.

Notice of hearing was sent to the assessee on 19.07.2018 by Speed Post. The said notice has not been returned back by the postal authorities un-served.

3. Ld. AR of the Assessee submitted that the appeal of the assessee was fixed for hearing on 05.07.2018 and 25.07.2018. The CIT(A) observed that there was no compliance to send the notices. Therefore, the appeal of the assessee was dismissed.

3.

The Authorized Representative of the assessee submitted that in the interest of justice the matter should be remanded back to his file for adjudicating the appeal on merits.

4.

The Departmental Representative had no objection to the above submission of the AR of the assessee. 5. In the above facts and circumstances of the case, I am of the considered opinion that in order to render substantial justice to the assessee the appeal should be restored back to the file of the CIT(A) for adjudication afresh after allowing reasonable and proper opportunity of the hearing to the assessee. I, therefore, set aside the order of the CIT(A) and remand the matter back to his file for adjudicating the appeal of the assessee afresh after allowing reasonable and proper opportunity of the hearing to the assessee. 6. In the result appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 02/04/2019

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