DINESH KUMAR SHARMA (THROUGH LEGAL HEIR BHUPENDER KUMAR SHARMA),SIHANI GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD
What did the Tribunal hold?
The Tribunal decided to grant the assessee a further opportunity to present their case before the CIT(A) on merit. The issue was set aside to the CIT(A) for fresh consideration, with a direction to provide a hearing and consider evidence.
What were the facts?
The assessee did not appear for the hearing, and no adjournment was sought, leading to an ex-parte disposal of the appeal by the Tribunal. The Tribunal noted that the assessee had not responded to multiple notices.
What were the issues?
Whether the assessee was adequately provided an opportunity to be heard before the ex-parte disposal of the appeal. The primary issue was to ensure a fair hearing for the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, DELHI
Before: MS. MADHUMITA ROY
None appeared on behalf of the assessee at the time of hearing, neither any adjournment has been sought for. It appears from the records that the appeal has been disposed of exparte. As the assessee did not respond to the notices issued on 4 occasions having no other alternative the matter was disposed of exparte confirming the addition made by the AO.
However, for the ends of justice it seems that the assessee be given a further opportunity of being heard to represent its case effectively before the CIT(A) on merit.
Under the facts and circumstances of the matter the issue is set aside to the file of the Ld. CIT(A) for his consideration afresh 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 and to pass a reasoned order. It is also made clear that in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to decide the appeal strictly in accordance with law.
Assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 20.11.2024
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