What did the Tribunal hold?

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

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

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified due to the assessee's non-appearance.

Aim Contractors & Earth Movers… vs ITO | ITAT Delhi 2018

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

Before: SHRI R.S. SYAL

For Appellant: Ms. Tripti Goel, Adv

Hearing: 21.06.2018Pronounced: 22.06.2018

M/s Aim Contractors Vs. ITO, Ward-1(1), & Earth Movers EWS 104, Gurgaon The Labrunum, Sushant Lok Phase-1, Gurgaon PAN: AAANFA5334J (Appellant) (Respondent) Assessee By : Ms. Tripti Goel, Adv 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 ex parte order passed by the learned CIT(A)-1, Gurgaon on 21.11.2017 in relation to assessment year 2012-13.

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.

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

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

Sd/- [R.S. SYAL] VICE PRESIDENT Dated, 22nd June, 2018. SH Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT (A) 5. DR, ITAT

AR, ITAT, NEW DELHI.

Date Initial 1. Date of dictation 21.6.2018 PS 2. Date on which the typed draft is placed before 21.6.2018 PS the dictating Member 3. Date on which the typed draft is placed before JM/AM the Other Member 4. Date on which the approved draft comes to JM/AM the Sr. P.S. / P.S.

Date on which the fair order is placed before PS/PS the Dictating Member for pronouncement 6. Date on which the fair order comes back to PS the Sr. P.S. / P.S.

AIM CONTRACTORS & EARTH MOVERS,GURGAON vs. ITO, WARD- 1(1), GURGAON

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments