MRINAL ROY,DELHI vs. DCIT, CIRCLE- 2, NOIDA

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ITA 633/DEL/2018Status: DisposedITAT Delhi20 June 2018AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order passed by the CIT(A) and remanded the matter back for fresh adjudication. The CIT(A) is directed to provide the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex parte order. The assessee's counsel provided satisfactory reasons for non-appearance before the CIT(A).

What were the issues?

The primary issue was the validity of an ex parte order passed by the CIT(A) due to the assessee's non-appearance, and whether sufficient cause was shown for such absence.

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)-I on 30.11.2017 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 Ld. CIT(A) passed ex parte order after giving certain opportunities to the assessee. The Ld. AR explained the reasons for non appearance before the Ld. CIT(A), with which I am satisfied.

3.

I, therefore, set aside the impugned order and remit the matter to the file of Ld. CIT(A) for disposing of the appeal 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. CIT(A) 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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