VIKAS KUMAR GUPTA,NEW DELHI vs. ITO, WARD- 31(5), NEW DELHI

PDF · subscribers
ITA 7544/DEL/2017Status: DisposedITAT Delhi26 July 2018AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order passed by the CIT(A) and remitted the matter back for a fresh hearing. The assessee is to be given a reasonable opportunity to present their case.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte due to non-appearance. The assessee's counsel provided satisfactory reasons for this absence.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without affording the assessee a reasonable opportunity of hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI

Before: Mr. R.S. SYAL

Hearing: 25.7.2018Pronounced: 26.7.2018

This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-11, New Delhi on 24.10.2017 in relation to the AY. 2014-15.

2.

I have heard both the sides and perused the relevant material on record.

It is observed that the learned CIT(A) passed an ex parte order qua the assessee because of non appearance. The learned AR explained the reasons for such non-appearance, with which I am satisfied. I, therefore, set aside the impugned order and remit the matter back to the file of the learned First Appellate Authority for deciding the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

3.

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

Recent GST High Court judgments

Search GST case law →