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Facts
The assessee's appeal for AY 2010-11, filed against an order under Section 147/144, was dismissed by the CIT(A). The assessee had duly filed the return and paid self-assessment tax in response to a Section 148 notice, but the evidence of this payment was not presented before the CIT(A) during the appeal proceedings.
Held
The Tribunal observed that the appeal was dismissed by the CIT(A) due to the non-placement of crucial evidence. Therefore, the Tribunal remitted the issue back to the CIT(A) for fresh adjudication on merits, ensuring the assessee is given a full opportunity of being heard and to present all relevant evidence. The assessee's appeal was allowed for statistical purposes.
Key Issues
Whether an appeal dismissed by the CIT(A) for procedural non-submission of evidence should be remitted for fresh adjudication on merits.
Sections Cited
Section 147, Section 144, Section 148
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Income Tax Appellate Tribunal, “H” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH
The instant appeal filed by the assessee is directed against the order dated 29.06.2018 passed by the CIT(A)-I, Noida, arising out of the order passed by the ACIT, Circle 3, Noida, dated 18.12.2017 under Section 147/144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2010-11.
In this case the assessee duly filed the return of income in response to notice issued under Section 148 of the Act and also paid self assessment tax, the receipt whereof has been duly submitted before us. However, it was candidly submitted before us that the same not placed before the Ld. CIT(A) and for that reason the appeal preferred by the assessee stood dismissed. Thus, having regard to this particular aspect of the matter, we are of the considered opinion that the appeal is required to be heard afresh on merit by the Ld. CIT(A). Thus, the present appeal is dispose of by remitting the issue to the file of the Ld. CIT(A) for adjudication on the same upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. Assessee’s appeal is therefore, allowed for statistical purposes.
Assessee’s appeal is therefore, allowed for statistical purposes.
Order pronounced in the open court on 28.11.2024