BRIJ MOHAN GUPTA,DELHI vs. ITO,WARD-63(1), DELHI

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ITA 2532/DEL/2024Status: DisposedITAT Delhi13 December 2024AY 2017-18Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member)3 pages
AI SummaryAllowed for statistical purpose

What did the Tribunal hold?

The Tribunal held that the matter should be restored to the file of the Ld. CIT(Appeals) for fresh adjudication. This decision was made to provide the assessee with an adequate opportunity of being heard, with the direction that the assessee must cooperate and avoid seeking unreasonable adjournments.

What were the facts?

The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals) for AY 2017-18, which was disposed of without hearing the assessee. The assessee's counsel submitted that the Authorized Representative failed to inform the assessee about the hearing dates, preventing the submission of information to the CIT(A).

What were the issues?

Whether the Commissioner of Income Tax (Appeals) was justified in disposing of the appeal without granting a hearing to the assessee, and if the matter should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD

Hearing: 19.11.2024

आदेश /O R D E R This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 30.03.2024 for the AY 2017-18.

2.

Ld. Counsel for the assessee, at the outset, submits that the appeal of the assessee was disposed off without hearing the assessee. Ld. Counsel submits that though the notices of hearing were uploaded in ITBA portal the Authorized Representative (AR) who was looking after the tax matters at that time did not inform 1 the assessee about the hearing dates of appeal. Ld. Counsel submits that the assessee could not furnish the information before the Ld.CIT(Appeals) for the reason that the notice of hearing was not brought to the notice of the assessee by the Counsel was looking after the tax matters. Ld. Counsel submits that an opportunity be given to the assessee to prove its case before the Ld.CIT(Appeals) and restore the appeal of the assessee to the file of the Ld.CIT(Appeals).

3.

Ld. DR has no serious objection in restoring the appeal to the Ld.CIT(A).

4.

On hearing both the sides and perusing the orders of the authorities below, I am of the view that the matter should go back to the file of the Ld.CIT(A) for fresh adjudication after providing adequate opportunity to the assessee. Thus, this appeal is restored to the file of the Ld.CIT(A) who shall decide afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate with the proceedings before the Ld.CIT(A) and without seeking an adjournment without any reasonable cause.

5.

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

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