M/S WAGISHWARI ESTATES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 1078/DEL/2017Status: DisposedITAT Delhi01 June 2017AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and restored the matter to the Assessing Officer. The Assessing Officer is to decide the issues afresh after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte due to the assessee's absence. The assessee's counsel provided reasons for the absence, which were accepted by the Tribunal.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified. Whether the matter should be restored to the CIT(A) or the Assessing Officer.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL, VICE-

For Appellant: Shri M.P. Rastogi, Advocate, Ms Bedobani, DR
Hearing: 01.06.2017Pronounced: 01.06.2017

This appeal by the assessee arises out of the ex parte order passed by the CIT(A) on 10.11.2016 in relation to the assessment year 2012-13.

2.

I have heard the rival submissions and perused the relevant material on record. It is seen that the assessee remained absent before the ld. CIT(A), as a result of which the appeal was disposed of ex parte. The ld. AR has given the reasons for his absence during the course of proceedings before the ld. first appellate authority. I am satisfied with them and, as such, the matter is required to be restored to the lower authorities. The ld. AR contended that since the proceedings before the Assessing Officer have gone on wrong presumptions, it would be more appropriate if the matter is restored to the Assessing Officer instead of ld. CIT(A). No serious objection was taken by the ld. DR. I, therefore, set aside the impugned order and restore the matter to the file of the Assessing Officer for deciding the issues afresh, after allowing a reasonable opportunity of being heard to the assessee.

3.

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

The decision was pronounced in the open court on 01st June, 2017.

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