RAKESH RELAN,NEW DELHI vs. ITO, NEW DELHI

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ITA 2342/DEL/2015Status: DisposedITAT Delhi28 November 2018AY 2002-033 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the appeal and remanded it back to the CIT(A). The CIT(A) was directed to decide the issues on merits after providing the assessee with a proper opportunity to be heard and to furnish relevant evidence.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Before the CIT(A), no one appeared on behalf of the assessee. The ITAT noted this lack of appearance.

What were the issues?

The primary issue was the failure of the assessee to appear before the CIT(A), leading to a decision without considering the assessee's submissions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: ‘C’, NEW DELHI

Before: SHRI NK SAINI & SMT. BEENA A PILLAI

For Appellant: Ms. Aabjina Chishti, Adv
Hearing: 27/11/2018Pronounced: 28/11/2018

Date of Hearing : 27/11/2018 Date of Pronouncement: 28/11/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER

The appeal is filed by assessee against order dated 26.02.2015 of Ld.CIT(A)-17, New Delhi pertaining to A.Y. 2002-03.

2.

It is observed that before Ld.CIT(A) none has appeared. We are therefore setting aside the appeal back to Ld.CIT(A) to decide the issues raised by assessee on merits by giving proper opportunity to assessee as per law. Assessee is directed to furnish all relevant details/evidences in respect of his claim.

3.

In the result, appeal filed by assessee is allowed for statistical purposes. Order pronounced in the Open Court on 28th November, 2018. Sd/- Sd/- ( N.K. SAINI) (BEENA A PILLAI) VICE PRESIDENT JUDICIAL MEMBER Dt. 28TH November, 2018 *GMV

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