SUPREME CERAMICS LTD.,GHAZIABAD vs. DCIT, GHAZIABAD

PDF · subscribers

ITA 3761/DEL/2017Status: DisposedITAT Delhi28 February 2024AY 2010-11Bench: the Id. CIT(A). Since, no prejudice would be caused to the revenue, if an opportunity of being heard is given to the assessee, we remand the matter to the Id. CIT(A) to adjudicate the issues afresh after proper service of notice to the assessee.2 pages

AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the CIT(A) erred in upholding an addition without providing adequate opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

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

For Respondent: Ms. Deepti Chandola, Sr. DR

Hearing: 26.02.2024Pronounced: 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.

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

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.

Recent GST High Court judgments

Search GST case law →