SH. RANJAN ADLAKHA,NEW DELHI vs. DCIT, MEERUT
What did the Tribunal hold?
The Tribunal found that the CIT(A) did not provide adequate opportunity for the assessee to present their case. Therefore, the case was set aside to the CIT(A) to decide afresh after providing a hearing.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed in limine due to non-appearance. The assessee had initially appeared and sought an adjournment, but no one appeared on the adjourned date.
What were the issues?
Whether the CIT(A) erred in dismissing the appeal for non-appearance without providing adequate opportunity to the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SHRI N.S.SAINI & SHRI KULDIP SINGH
PER KULDIP SINGH, JUDICIAL MEMBER :
The appellant Sh. RANJAN ADLAKHA (hereinafter referred to as 'the assessee') by filing the present appeal challenging the impugned order dated 15.03.2016 passed by Ld. CIT(A).
At the very outset, it is brought to our notice by the Ld. AR for the assessee that the Ld. CIT(A) has dismissed his appeal, in limine, due to non-appearance of the assessee. 3. Bare perusal of the impugned order passed by the Ld. CIT(A) shows that the assessee appeared on 04.03.2016 and sought adjournment for 14.03.2016 on which date none appeared on behalf of the assessee and consequently Ld. CIT(A) proceeded to dismiss the appeal for non- appearance, all these facts go to prove that adequate opportunity has not been given by the CIT(A) to the assessee to present their case even without knowing the reasons as to why the assessee had not put in appearance on 14.03.2016 the date fixed in the case. In these circumstances to meet with the ends of justice we deem it necessary to set aside this case to the Ld. CIT(A) to decide afresh after providing an opportunity of being heard to the assessee. 4. Consequently present appeal filed by the assessee is hereby allowed for statistical purposes. Order pronounced in open court on this 25th January, 2019.
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