What did the Tribunal hold?

The Tribunal held that the CIT(A) should have disposed of the appeal on merits even in the absence of the assessee. The impugned order was set aside to allow the assessee a due opportunity of hearing.

The assessee's appeal before the CIT(A) was dismissed ex parte without a proper hearing. The assessee contended that they were not granted adequate opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without granting adequate opportunity of hearing to the assessee.

M/S. Exotic Eats Pvt. Ltd., New… vs ACIT | ITAT Delhi 2017

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

Before: SHRI R.S. SYAL

For Appellant: Shri Aakash Chugh, CA

For Respondent: Shri F.R. Meena, Sr. DR

Hearing: 22.02.2017Pronounced: 22.02.2017

ORDER This appeal by the assessee arises out of the order passed by the CIT(A) on 08.09.2016 in relation to the assessment year 2012-13.

I have heard the parties and perused the relevant material on record. The first ground of the appeal is against not granting adequate opportunity of hearing by the Ld. CIT(A).

It is seen that the Ld. CIT(A) passed ex parte order dismissing the appeal of the assessee in limine. Even if the assessee was absent, it was incumbent on the ld. first appellate authority to dispose of the appeal on merits. In my considered opinion, the ends of justice will meet adequately if the impugned order is set aside and the matter is restored to the file of the Ld. CIT(A) for disposing of the appeal after allowing due opportunity of hearing to the assessee. I order accordingly.

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

The order pronounced in the open court on 22.02.2017.

M/S. EXOTIC EATS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments