AJEET SHISHODIA,NEW DELHI vs. ITO, WARD- 1(1), NEW DELHI

PDF · subscribers
ITA 5047/DEL/2018Status: DisposedITAT Delhi10 August 2018AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal was satisfied with the reasons provided for the assessee's absence. The impugned orders were set aside, and the matter was remitted back to the CIT(A) for a fresh hearing.

What were the facts?

The assessee remained absent before the CIT(A), leading to ex parte orders dismissing the appeals. The assessee's AR provided reasons for the absence and requested another opportunity.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals ex parte without considering the reasons for the assessee's absence.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : ‘A’/FRIDAY : NEW DELHI

Before: SHRI R.S. SYAL & SMT. BEENA A. PILLAI

For Appellant: Shri B.L. Gupta, ITP
For Respondent: Shri Atiq Ahmed, Sr. DR
Hearing: 10.08.2018Pronounced: 10.08.2018

ORDER R.S. SYAL, VP: These appeals by the assessee arise out of the ex parte orders passed by the CIT(A) dismissing the appeals in limine in relation to the assessment year 2013-14.

2.

We have heard the rival submissions and perused the relevant material on record. It is seen that the assessee remained absent before the CIT(A) and, therefore, the CIT(A) passed the impugned orders ex parte. The ld. AR has stated the reasons for the assessee’s absence during the course of proceedings before the ld. first appellate authority.

The ld. AR undertook to co-operate with the ld. first appellate authority if one more chance is given to the assessee. No serious objection was taken by the ld. DR.

3.

We are satisfied with the reasons given by the ld. AR for absence before the ld. first appellate authority. We, therefore, set aside the impugned orders and remit the matter to the file of the CIT(A) for deciding the appeals on merits, after allowing a reasonable opportunity of being heard to the assessee.

4.

In the result, the appeals are allowed for statistical purposes.

The decision pronounced in the open court on 10th August, 2018.

Recent GST High Court judgments

Search GST case law →