NEERAJ JAIN,GHAZIABAD vs. DCIT, GHAZIABAD

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ITA 3969/DEL/2015Status: DisposedITAT Delhi28 January 2019AY 2011-123 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 restored the appeal to the CIT(A) for fresh adjudication, granting one final opportunity to the assessee to be heard, due to an ex parte order passed by the CIT(A) owing to the assessee's non-appearance.

What were the facts?

A search and seizure operation was conducted on the assessee's premises. The Assessing Officer determined the total income, and the assessee appealed to the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without affording a proper opportunity of hearing to the assessee, and whether the appeal should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

For Appellant: Shri Rakesh Jain
For Respondent: Shri S.K. Goel, CIT, DR
Hearing: 28.01.2019Pronounced: 28.01.2019

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2011-12 Neeraj Jain, Vs. DCIT, 12/40, Raj Nagar, Central Circle, Ghaziabad. Ghaziabad. PAN: AAIPJ3549D (Appellant) (Respondent) Assessee by : Shri Rakesh Jain (Brother of the assessee) Revenue by : Shri S.K. Goel, CIT, DR Date of Hearing : 28.01.2019 Date of Pronouncement : 28.01.2019 ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 23rd March, 2015 of the CIT(A), Ghaziabad relating to Assessment Years 2011-12.

2.

The facts of the case, in brief, are that the assessee is an individual. A search and seizure operation u/s 132 of the Income-tax Act was carried out on 9th September, 2010 at the office and residential premises of the assessee. The Assessing Officer passed the order u/s 153A/143(3) of the Act on 31st March, 2013 determining the total income at Rs.67,81,766/-.

3.

The assessee filed appeal before the CIT(A). However, due to non-appearance by the assessee despite service of notice, the CIT(A) in the ex parte order passed by him, dismissed the appeal filed by the assessee. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal raising various grounds challenging the order of the CIT(A) in sustaining various additions made by the Assessing Officer.

4.

The assessee appeared himself today at the time of hearing and tried to explain his case. However, it is seen that the ld.CIT(A) has passed an ex parte order due to non-appearance of the assessee on various dates. Considering the totality of the facts of the case and in the interest of justice, we deem it appropriate to restore the appeal to the file of the CIT(A) for fresh adjudication, after giving one final opportunity of being heard to the assessee. The assessee is also hereby directed to appear before the CIT(A) without seeking any adjournment under any pretext, failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. We hold and direct accordingly.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 28.01.20198 at the time of hearing itself.

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