JAGDISH SINGH,NOIDA vs. ITO, WARD- 3(4), NOIDA

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ITA 4249/DEL/2018Status: DisposedITAT Delhi20 February 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A) to grant one final opportunity to the assessee to present their case. The assessee is directed to appear without adjournment.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance. The assessment was completed under Section 144/147 of the IT Act.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without considering the merits, and whether the assessee should be granted a final opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 19.02.2019

ORDER This appeal by the assessee is directed against the order dated 31st March, 2017 of the CIT(A)-1, Noida, relating to Assessment Year 2009-10.

2.

The assessee in the grounds of appeal has challenged the ex parte order of the CIT(A) in dismissing the appeal filed by the assessee for non-appearance.

3. After hearing the ld. DR and on perusal of the orders of the authorities below, I find the assessment in this case was completed u/s 144/147 of the IT Act on 22.11.2016 determining the total income at Rs.21,51,600/-. Since none appeared on behalf of the assessee, the ld.CIT(A), in the ex parte order passed by him, dismissed the appeal filed by the assessee. However, he has not passed the order on merit. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore this issue back to the file of the CIT (A) with a direction to grant one final opportunity to the assessee to substantiate his case. The assessee is also hereby directed to appear before the CIT(A) and substantiate his case without seeking any adjournment under any pretext failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 20.02.2019.

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