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Facts
The assessee challenged the CIT(A)'s order for AY 2017-18, which involved reopening of assessment and an addition of Rs. 19,75,000/-. The assessee contended that the CIT(A) passed an ex parte order without providing adequate opportunity to be heard, citing personal circumstances (husband's deteriorating health in a remote village) for her inability to appear.
Held
The Tribunal noted the assessee's affidavit and the DR's lack of objection. It held that the matter should be restored to the file of the Ld. CIT(A) for fresh adjudication, ensuring that the assessee is provided with adequate opportunity of being heard.
Key Issues
Whether the CIT(A) erred in passing an ex parte order without providing sufficient opportunity to the assessee, necessitating restoration of the matter for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD
सुनवाईक�तारीख/ Date of hearing: 14.03.2024 27.05.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R
This appeal is filed by the assessee against the order of the Ld.CIT(Appeals) – NFAC, Delhi dated 15.11.2023 for the AY 2017-18. Assessee in his appeal challenged the order of the Ld.CIT(A) in reopening the assessment as well as sustaining the addition of Rs.19,75,000/- made by the AO.
Ld. Counsel for the assessee, at the outset, submits that the Ld.CIT(A) passed ex parte order without providing sufficient opportunity to the assessee. Ld. Counsel for the assessee submits that assessee lives in a remote village Manpura Macheri in Rajasthan
I.T.A.No.82/Del/2024 and during the appeal proceedings she had to visit her home town to pay attention to her husband’s health which was in deteriorating condition. For this reason the assessee could not appear before the Ld.CIT(A) and make her submissions. Ld. Counsel submits that the matter may be restored back to the file of the Ld.CIT(A) for fresh adjudication in the interest of justice.
Ld. DR has no serious objection.
On hearing both the sides and perusing the record and the affidavit filed by the assessee, I am of the view that the matter should go back to the Ld. CIT(A) for fresh adjudication after providing adequate opportunity of being heard to the assessee.
Thus, this appeal is restored to the file of the Ld. CIT(A) for fresh adjudication.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 27/05/2024