LAL CHAND & SONS (HUF),FARIDABAD vs. ITO, GURGAON

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ITA 1946/DEL/2016Status: DisposedITAT Delhi14 September 2017AY 2007-083 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ends of justice would be met by setting aside the impugned order. The matter was restored to the file of the CIT(A) for a fresh decision after granting a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was disposed of without providing an adequate opportunity of hearing. The assessee was informed that the appeal had already been decided when they approached the CIT(A) with evidence.

What were the issues?

Whether the CIT(A) provided a reasonable opportunity of hearing to the assessee before disposing of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri S.K. Bansal, CA
For Respondent: Shri T. Vasanthan, Sr. DR
Hearing: 14.09.2017Pronounced: 14.09.2017

Date of Hearing : 14.09.2017 Date of Pronouncement : 14.09.2017 ORDER This appeal by the assessee arises out of the order passed by the CIT(A) on 01.02.2016 in relation to the Assessment year 2007-08.

2.

This is a recalled matter inasmuch as the earlier order passed by the Tribunal was recalled vide order dated 28.07.2017 in MA No.128/Del/2017

3.

The first ground is general, which does not require any adjudication. The second ground is against not providing reasonable opportunity of hearing by the ld. CIT(A). The ld. AR submitted that the ld. CIT(A) disposed of the appeal without granting adequate opportunity of hearing. It was submitted that when the assessee approached the ld. CIT(A) with evidence, it was informed that the appeal has already been disposed of. Under the given circumstances, I am of the considered opinion that the ends of justice would meet adquately, if the impugned order is set aside and matter is restored to the file of the ld. CIT (A) for deciding the appeal afresh as per law, after allowing a reasonable opportunity of being heard to the assessee.

4.

In the result, the appeal is allowed for statistical purposes.

The order pronounced in the open court on 14.09.2017.

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