MR. VINAY KHAITAN,NOIDA vs. JCIT, NOIDA

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ITA 5493/DEL/2016Status: DisposedITAT Delhi26 October 2017AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in passing an ex-parte order without deciding the appeal on merits. The matter was restored to the CIT(A) for a fresh decision after providing the assessee with an opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte without a decision on merits. The additions in question were Rs.17,33,161/- for "cenvat reverse back" and Rs.2,62,575/- for "short term capital loss".

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without deciding the appeal on merits, thereby denying the assessee a proper hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI. AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Respondent: Shri Kaushlendra Tiwari, D.R

The aforesaid appeal has been filed by the assessee against impugned order dated 30/3/2016 passed by the ld. CIT (Appeals)-I, Noida for the quantum of assessment passed under section 143(3) of the Income Tax Act, 1961 for assessment years 2009-10.

2.

In ground No.1, the assessee contested that the ld. CIT(A) has erred in law in passing ex-parte order without deciding the appeal on merits. Here the main additions pertains to additions of Rs.17,33,161/- on account of “cenvat reverse back” and a sum of Rs.2,62,575/- on account of “short term capital loss”. Since the appeal has been decided ex-parte by the ld. CIT(A) without deciding the issues on merit, therefore, we are of the opinion that in the interest of justice, the matter should be restored back to the file of the ld. CIT(A) for deciding the same afresh in accordance to law after giving due opportunity of hearing to the assessee. The assessee is also directed to comply with the notice of hearing before the ld. CIT (A) and should ensure that effective hearing takes place. With this direction, the appeal of the assessee is allowed for statistical purposes.

3.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26th October, 2017.

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