M/S. LEADING EDGE COMMUNICATION PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI
Facts
The assessee appealed against a CIT(A) order for Assessment Year 2010-11, which upheld an addition made by the AO under Section 143(3) of the Income Tax Act, 1961. The assessee contended that the CIT(A) finalized the matter without properly considering evidence or granting an effective opportunity to be heard, leading to a miscarriage of justice.
Held
The Tribunal deemed it appropriate to grant the assessee a further opportunity to present its case effectively before the CIT(A). Consequently, the issue was set aside for de novo adjudication by the CIT(A), with directions to provide a proper hearing and consider all evidence. The assessee's appeal was allowed for statistical purposes.
Key Issues
Whether the CIT(A) denied adequate opportunity of hearing to the assessee and failed to consider relevant materials before confirming the AO's addition.
Sections Cited
Section 143(3) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, DELHI
Before: MS.MADHUMITA ROY & SHRI AVDHESH KUMAR MISHRA
PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 19.10.2015 passed by the CIT(A)-5 Delhi, under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 08.03.2013 passed by the Ld. DCIT(A), Central 4(1), Delhi for Assessment Year 2010-11.
At the outset of the hearing, it was submitted by the Ld. Counsel appearing for the assessee that through adjournment letter were filed in the matter, the matter was treated as heard by
P a g e | 2 ITA No.3253/Del/2016 M/s Leading Edge Communication Pvt. Ltd. Vs. DCIT, Circle 4(1) the Ld. CIT(A) and finalized the same upon confirming the addition made by the Ld. AO. In fact, the materials available before the Ld. CIT(A) were also not taken into consideration in its proper perspective. Hence, further opportunity be given to the assessee to place the matter on merit effectively before the First Appellate Authority as prayed by him. Such prayer made by the Ld. A.R. has not been objected by the Ld. D.R. with his all fairness.
Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the case in order to prevent the miscarriage of justice, we find it fit and proper to grant a further opportunity of being heard to the assessee to represent its present case before Ld. CIT(A) effectively. Thus, we set aside the issue to the file of the Ld. CIT(A) to adjudicate the same de novo 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. The assessee’s appeal is, therefore, allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.08.2024
Sd/- Sd/- (Avdhesh Kumar Mishra) (Madhumita Roy ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 30.08.2024 PS: Rohit
P a g e | 3 ITA No.3253/Del/2016 M/s Leading Edge Communication Pvt. Ltd. Vs. DCIT, Circle 4(1)
