SRINIVAS KURRA,NEW DELHI vs. ITO, NEW DELHI
What did the Tribunal hold?
The Tribunal found that the principles of natural justice were violated as the appeal was decided without proper service of notice. The assessee was granted one more chance to appear before the CIT(A) for a decision on merits.
What were the facts?
The assessee's appeal before the CIT(A) was decided ex-parte as notices sent for hearing were returned un-delivered with the remark 'Left'. The assessee claimed non-service of notices in the grounds of appeal.
What were the issues?
Whether the CIT(A) erred in deciding the appeal ex-parte without proper service of notice on the assessee, thereby violating principles of natural justice.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES “D” : DELHI
Before: SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M.
This appeal by assessee has been directed against the order of the Ld. CIT(A)-21, New Delhi, dated 17th May, 2016, for the A.Y. 2011-2012.
The Ld. CIT(A) noted certain dates of hearing on which date notices have been issued to the assessee for hearing of the 2 ITA.No.3804/Del./2016 Shri Srinivas Kurra Hyderabad. appeal. However, none have been attended. The Postal Authorities makes remarks on some of the envelopes as “Left”. There is no other report on other envelopes. The Ld. CIT(A) gave last opportunity to the assessee to argue the appeal but again most of the notices received back un-delivered with the postal remarks “Left”. The Ld. CIT(A) also noted that there is no intimation available on record for change of address. The Ld. CIT(A) therefore, proceeded to decide the appeal on the absence of assessee.
The assessee in the grounds of appeal has explained various facts to show that none of the notices have been served upon the assessee.
Considering the findings of the Ld. CIT(A) and explanation of assessee in the grounds of appeal, it is clear that the notices sent to the assessee for hearing of the appeal have not been served upon the assessee because the Postal Authorities returned the envelopes containing the notice un-delivered with the postal remarks “Left”. The assessee also denied service of the notices in the grounds of appeal.
It would therefore, show that appeal have been decided ex-parte without serving notice upon assessee and thus, principles of natural
3 ITA.No.3804/Del./2016 Shri Srinivas Kurra Hyderabad. justice have been violated. The interest of justice requires that the assessee may be given one more chance to appear before Ld. CIT(A) for deciding the appeal on merits.
Considering the above discussion, we set aside the orders of the Ld. CIT(A) and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee on merits, by giving reasonable, sufficient opportunity of being heard to the assessee.
In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court.
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