SHRI NAND KISHORE GUPTA,NOIDA vs. ITO, NOIDA

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ITA 5396/DEL/2016Status: DisposedITAT Delhi22 June 2018AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned ex parte order of the CIT(A) and remitted the matter back for a fresh decision. The assessee is to be granted a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal against the CIT(A) order was previously decided ex parte due to non-appearance. The Tribunal recalled its earlier order upon being satisfied with the assessee's explanation for the absence.

What were the issues?

Whether the CIT(A) order passed ex parte without affording a reasonable opportunity of hearing to the assessee is valid.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: “SMC”: NEW DELHI

Before: SHRI R.S. SYAL

Hearing: 21.06.2018Pronounced: 22.06.2018

Nand Kishore Gupta Vs. ITO, Ward-2(3), C-78A, Sector-26 Noida Noida PAN: AAIPG8378F (Appellant) (Respondent) Assessee By : Sh. Mohit Kumar, AR Department By : Sh. B.R. Mishra, Sr. DR Date of Hearing : 21.06.2018 Date of Pronouncement : 22.06.2018 ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the order passed by the learned CIT(A)-I, Noida on 24.6.2016 in relation to assessment year 2012-13. It is a recalled matter inasmuch as the earlier ex parte order passed by the Tribunal was subsequently recalled on 09.03.2018 in MA No.653/Del/2017

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.

The order pronounced in the open court on 22nd June, 2018.

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