DHANPAL SINGH,NOIDA vs. ITO, WARD- 1(3), NOIDA

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ITA 624/DEL/2018Status: DisposedITAT Delhi20 June 2018AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal was satisfied with the assessee's reasons for non-appearance before the lower authorities. Consequently, the impugned ex parte order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal arose from an ex parte order passed by the CIT(A) for AY 2009-10. The assessment order was initially passed ex parte by the AO under Section 144.

What were the issues?

Whether the ex parte orders passed by the AO and CIT(A) were justified, considering the assessee's reasons for non-appearance.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI R.S. SYAL

Hearing: 19.06.2018Pronounced: 20.06.2018

Per R.S.Syal, Vice President :

1.

This appeal by the assessee arises out of the ex parte order passed by the Ld. CIT(A) on 29.12.2017 in relation to the assessment year 2009-10.

2.

I have heard both the sides and perused the relevant material on record. It is noticed that the assessment order in this case was passed u/s 144 of the Act. The Ld. CIT(A), too, passed ex parte order after giving certain opportunities to the assessee. The Ld. AR explained the reasons for non appearance before the authorities below, with which I am satisfied. I, therefore, set aside the impugned order and remit the matter to the file of AO for framing the assessment afresh as per law after allowing a reasonable opportunity of being heard to the assessee. The Ld. AR has undertaken to extend full co-operation to the Ld. AO in the fresh proceedings.

4.

In the result the appeal is allowed for statistical purposes.

(Order Pronounced in the Open Court on 20/06/2018)

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