SUPREME CERAMICS LTD.,GHAZIABAD vs. DCIT, GHAZIABAD
Facts
The assessee appealed against the CIT(A)'s order dated 28.03.2017, specifically challenging an addition upheld without providing a proper opportunity of being heard. The assessee contended that its authorized representative could not attend a hearing due to reasons beyond control.
Held
The Tribunal found that the assessee was not given a proper opportunity to represent its case before the CIT(A). Consequently, the matter was remanded back to the CIT(A) for fresh adjudication of the issues after providing due notice and a proper opportunity of being heard to the assessee.
Key Issues
Whether the CIT(A) erred in upholding an addition without providing adequate opportunity of being heard to the assessee.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3761/Del/2017 : Asstt. Year: 2010-11 Supreme Ceramics Ltd., Vs DCIT, Akhilesh Kumar, Adv., Circle-2, Chamber No. 206-207, Ansal Satyam, Ghaziabad RDC Raj Nagar, Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AACCS6095C Assessee by : None Revenue by : Ms. Deepti Chandola, Sr. DR Date of Hearing: 26.02.2024 Date of Pronouncement: 28.02.2024
ORDER Per Dr. B. R. R. Kumar, Accountant Member:
This appeal has been filed by the assessee against the order of ld. CIT(A), Ghaziabad dated 28.03.2017.
The ground no. 2 raised by the assessee is as under:
“2. Because, the learned lower authority grossly erred in upholding the validity of total addition without providing proper opportunity of being heard merely because on the solitary date after serving the remand report AR could not present for the reason beyond his control, failed to attend.” 3. On verification of facts, we find that the assessee did not get proper opportunity to represent the case before the ld. CIT(A). Since, no prejudice would be caused to the revenue, if an opportunity of being heard is given to the assessee, we
2 ITA No. 3761/Del/2017 Supreme Ceramics Ltd. remand the matter to the ld. CIT(A) to adjudicate the issues afresh after proper service of notice to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 28/02/2024.
Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 28/02/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR
