PMG INTEGRATED COMMUNICATIO0NS P.LTD,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

PDF · subscribers
ITA 8157/DEL/2018Status: DisposedITAT Delhi03 April 2019AY 2015-163 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 ITAT found that the CIT(A) did not provide specific dates of notices issued and served, despite mentioning multiple opportunities. The Tribunal restored the matter to the CIT(A) for a fresh decision on merits after affording a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee is aggrieved by this dismissal and has appealed to the ITAT.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without proper documentation of opportunities provided to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI K.N. CHARY

For Appellant: Shri Anuj Garg, CA, Shri Inderjeet Singh, CA
Hearing: 02.04.2019Pronounced: 03.04.2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 7, New Delhi dated 15.10.2018 pertaining to assessment year 2015-16.

2.

The solitary grievance raised by the assessee is that the CIT(A) erred in dismissing the appeal of the assessee exparte.

3.

We have carefully perused the order of the first appellate authority. We find that though the CIT(A) has mentioned that number of opportunities have been afforded to the assessee, but he has not mentioned the dates on which the notices were issued and served upon the assessee. We find that the CIT(A) has dismissed the appeal in limine. In the interest of justice and fair play, we restore the matter to the file of the CIT(A). The CIT(A) is directed to afford reasonable opportunity of being heard to the assessee and decide the appeal on merits.

4.

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.

The order is pronounced in the open court on 03.04.2019.

Recent GST High Court judgments

Search GST case law →