SH. BIMAL KUMAR GUPTA,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3741/DEL/2015Status: DisposedITAT Delhi25 July 2018AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had provided insufficient opportunity to the assessee, leading to the ex parte order. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal arose from an ex parte order passed by the CIT(A) for the assessment year 2010-11. The CIT(A) had confirmed additions made in the assessment order.

What were the issues?

Whether the CIT(A) provided adequate opportunity of hearing to the assessee before passing an ex parte order.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI N.K. CHOUDHARY

For Respondent: Shri Arun Kumar Yadav, Sr. DR
Hearing: 24.07.2018Pronounced: 25.07.2018

Date of Hearing : 24.07.2018 Date of Pronouncement : 25.07.2018 ORDER PER R.S. SYAL, VP: This appeal filed by the assessee arises out of the order passed by the CIT(A) on 17.03.2015 in relation to the assessment year 2010-11.

2.

We have heard both the sides perused the relevant material on record. It is seen that the ld. CIT(A) has passed ex parte order confirming the additions made in the assessment order. It is also seen that insufficient opportunity was given by the ld. CIT(A), which led to the passing of the ex parte order.

Considering the totality of the facts and circumstances prevailing in the instant case, we are of the considered opinion that the ends of justice will meet adequately if the impugned order is set aside and the matter is remitted to the file of the ld. first appellate authority with a direction to decide the appeal afresh after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. The assessee will extend full co-operation to the ld. first appellate authority during the course of such fresh proceedings.

3.

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

The decision was pronounced in the open court on 25th July, 2018.

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