VAYUPUTRA STEEL PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 26(1), NEW DELHI

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ITA 6769/DEL/2018Status: DisposedITAT Delhi03 April 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(Appeals) and restored the matter back to the CIT(A)'s file. The CIT(A) was directed to adjudicate the appeal afresh after providing a proper opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was dismissed by the CIT(Appeals) for non-appearance. The ITAT noted that the CIT(A) did not confirm whether the notice of hearing was actually served on the assessee.

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal without ensuring proper service of notice and affording a reasonable 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

For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 02.04.2019Pronounced: 03.04.2019

ORDER This is an appeal filed by the Assessee against the order of CIT(Appeals)-9, New Delhi dated 13.08.2018.

2.

Notice of hearing was sent to the assessee on 02.08.2018 by Speed Post. However, the same was returned back with the postal remarks “No such person”. The Bench was of the view that the appeal can be disposed off in the absence of the AR of the assessee considering the arguments of the Department Representative and the materials available on record. Therefore, the appeal was heard ex parte qua the assessee and disposed of considering the submission of the Departmental Representative.

3.

On a perusal of the order of the CIT(A), it is observed that the CIT(A) has dismissed the appeal of the assessee as the assessee failed to appear on the date of hearing fixed on 08.08.2016.

4.

It is observed that in the appellate order passed by the CIT(A), the CIT(A) has stated about the issuance of notice of hearing to the assessee. The CIT(A) nowhere states in the order, whether, the notice issued to the assessee for hearing was served upon the assessee.

5.

In the above background of the case, I set aside the order of the CIT(A) and restore 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.

6.

In the result, the appeal of assessee is allowed for statistical purposes.

Order pronounced in the open court on 03/04/2019

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