MAHESH CHAND,G B NAGAR vs. ITO, WARD-2(2), NOIDA

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ITA 1156/DEL/2018Status: DisposedITAT Delhi28 August 2018AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s rejection of the adjournment application on the first hearing date was incorrect. Therefore, the matter was remanded to the CIT(A) for a fresh decision on merits after providing the assessee with a proper opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution without a decision on merits. The assessee had filed an adjournment application before the CIT(A) due to inability to prepare papers.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without deciding the merits, and if an adjournment application should have been granted.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F + SMC”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Raghuraj Singh, Advocate
For Respondent: Shri N.K. Bansal, Sr. DR
Hearing: 23/08/2018

The aforesaid appeal has been filed against the impugned order dated 30.11.2017, passed by Ld. CIT(Appeals) Noida for the quantum of assessment passed u/s 147 / 144 for the assessment year 2009-10.

2.

The assessee is mainly aggrieved by passing of ex parte order by the Ld. CIT (A) without deciding on merits. The only issue involved in this appeal was addition on account of deposits appearing in the bank statement of Rs. 17,25,000/-. Before us, Ld. Counsel pointed out that assessee had filed an adjournment application before the Ld. CIT (A) on the ground that papers could not be prepared. However, Ld. CIT (A) has rejected the said adjournment application and dismissed the appeal for non prosecution without deciding the issue on merits.

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