RENU JHA,BIHAR vs. INCOME TAX OFFICER WARD-3(2), NOIDA

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ITA 90/DEL/2024Status: DisposedITAT Delhi14 November 2024AY 2011-12Bench: MS. MADHUMITA ROY (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal quashed the CIT(A)'s order, emphasizing the need for natural justice. It remitted the matter back to the CIT(A) to provide the assessee a fresh opportunity of being heard and to consider all evidence, with a directive to pass a reasoned order.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-filing of details. However, the assessee contended that their adjournment application was not considered, leading to a dismissal in limine without a proper hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the assessee's appeal in limine without considering their adjournment request and providing a fair opportunity of hearing.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, DELHI

Before: MS. MADHUMITA ROY

Hearing: 23.10.2024Pronounced: 14.11.2024

None appeared at the time of hearing of the matter on behalf of the assessee. However, it appears from the order impugned that the assessee’s appeal was dismissed by CIT(A) NFAC, Delhi, on 14.11.2023 as the assessee not filed details in regard to the issue involved in the matter. On the contrary, it is the case of the assessee that adjournment application made by the assessee has

2.

Having regard to this particular aspect of the matter, in my considered opinion the assessee be given a further opportunity of being heard by the Ld. CIT(A) in order to prevent miscarriage of justice. Hence, the impugned order is quashed. The issue is remitted to the file of the Ld. CIT(A) for his consideration afresh. The Ld. CIT(A) is further directed to pass a reasoned order upon granting 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. However, it is also made clear that in the event the assessee does not cooperate with the said authority, he would be at liberty to pass orders in accordance with law.

3.

Assessee’s appeal is, thus, allowed.

Order pronounced in the open court on 14.11.2024

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