SUDHIR KUMAR,NEW DELHI vs. ACIT, CIRCLE- 17, NEW DELHI

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ITA 4146/DEL/2017Status: DisposedITAT Delhi27 October 2017AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) with a direction to grant one final opportunity to the assessee. The assessee was directed to appear and make submissions, failing which the CIT(A) could pass an order as per law.

What were the facts?

The assessee's appeal was dismissed ex parte by the CIT(A) due to non-appearance. The assessee claimed they did not receive the notice for the hearing. The Assessing Officer had completed the assessment on a higher income than declared by the assessee.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without proper service of notice and without considering the assessee's submissions, violating principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI R. K. PANDA

O R D E R PER R. K. PANDA, AM :

This appeal filed by the assessee is directed against the order dated 13th January, 2016 of the CIT(A)-, New Delhi relating to assessment year 2012-13. 2. Non-appeared on behalf of the assessee. Therefore, the appeal is being decided on the basis of material available on record and after hearing the ld. DR. 3. Grounds raised by the assessee are as under : “1. That on the facts and circumstances of the case the order of the learned Assessing Officer and confirmation of CIT(A) is bad in law.

2. On the fact and circumstances of the case the LD CIT(A) passed expart appeal order without service of final opportunity notice to appellant. Appellant received notice submit application of adjournment which was grant by LD CIT(A) appellant not received notice issued dated 05.01.2016 without grant proper opportunity to appellant decide the appeal as dismissed without consider the facts and submission made by appellant in the Ground of Appeal.

3. On the fact and circumstance of the case the LD CIT(A) was not justified dismissed in appeal Ground No. 1, 2, 3 & 4 without consider the facts evidence submission made by appellant correct prospective.

4. That the LD CIT(A) erred in dismissed of appeal against addition of Rs 367150/- without application of judicial mind against the principal of natural justice with appellant.

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