SHIRDI SAI BABA FOUNDATION,NEW DELHI vs. ITO (EXEMPTION), NEW DELHI

PDF · subscribers
ITA 1202/DEL/2017Status: DisposedITAT Delhi09 June 2017AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte order and remitted the matter back to the Assessing Officer for fresh assessment. The assessee was directed to cooperate with the Assessing Officer.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance. The assessee's representative provided reasons for the absence, which the Tribunal found satisfactory.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without considering the reasons for the assessee's absence.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Appellant: Shri Sunny Jain, CA, Shri Amrit Lal, Sr.DR
Hearing: 07.06.2017Pronounced: 09.06.2017

This appeal by the assessee is directed against the order passed by the CIT(A) on 15.07.2016 in relation to the Assessment Year 2010-11.

2.

I have heard the rival submissions and perused the relevant material on record. It is noticed that the assessment order was also passed ex parte u/s 144. The ld. CIT(A) dismissed the assessee’s appeal for want of appearance by means of an ex parte order. The ld. AR explained the circumstances for in he was not present during the proceedings. I am satisfied with the same. Without going into the merits of the case, I set aside the impugned order and remit the matter to the file of Assessing Officer for framing the assessment afresh as per law, after giving an opportunity of being heard to the assessee. The assessee is directed to extend full cooperation to the Assessing Officer in such fresh proceedings failing which the Assessing Officer will be entitled to draw adverse inference against the assessee.

3.

In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 09th June, 2017.

Recent GST High Court judgments

Search GST case law →