ICFE SKILLS SOLUTIONS P.LTD,DELHI vs. DCIT, CIRCLE-12(1), NEW DELHI

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ITA 4715/DEL/2017Status: DisposedITAT Delhi30 October 2017AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order without proper service of notice on the assessee. Therefore, the matter was set aside and restored to the CIT(A) for re-adjudication.

What were the facts?

The assessee's appeal was filed against the CIT(A)'s order. The assessee did not appear for the hearing, and notices sent to the assessee were returned unserved.

What were the issues?

Whether the CIT(A) order was passed without proper service of notice on the assessee, and if so, whether the matter requires reconsideration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Bhavnesh Saini

Hearing: 30.10.2017Pronounced: 30.10.2017

ORDER This appeal by the assessee has been directed against the order of ld. CIT(A)-4, New Delhi dated 19.04.2017 for assessment year 2013-14.

2.

None appeared on behalf of the assessee despite notifying the date of hearing through Registered Post.

3.

After hearing ld. DR, I am of the view, the matter requires reconsideration at the level of the ld. CIT(A). The ld. CIT(A) noted in the impugned order that notice sent to the assessee is returned unserved. No other address is available on record. It would show that no notice for hearing of the appeal have been served upon the assessee. The assessee in the ground of appeal

1.

has challenged the order of the ld. CIT(A) that 2. ICFE Skills Solutions Pvt. Ltd. order is passed without service of the notice. Since, appeal has been decided without service of the notice upon the assessee, therefore, the matter requires reconsideration at the level of the ld. CIT(A). I accordingly, set aside the impugned order and restore the appeal of the assessee to the file of ld. CIT(A) with direction to re-decide appeal of the assessee on merits by giving reasonable, sufficient opportunities of being heard to the assessee.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 30/10/2017)

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