MR. NIZAMUDDIN MALIK,GAUTAM BUDH NAGAR vs. JCIT, NOIDA

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ITA 3418/DEL/2016Status: DisposedITAT Delhi16 January 2017AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was directed to approach the CIT(A) for a hearing and cooperate in the disposal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The CIT(A) had disposed of the appeal ex-parte due to non-prosecution by the assessee. The ITAT noted that the appeal was not decided on merits.

What were the issues?

Whether the ex-parte disposal of an appeal by the CIT(A) without considering the merits is sustainable. The need for providing adequate opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER Sh. Nizamuddin Malik vs. JCIT, Noida Range 1 Prop. India Steels Noida 167, Ward 25, Nai Abadi Dadri Dt. Gautam Budh Nagar PAN: ACMPM 0900 H (Appellant) (Respondent) Appellant by : Sh. Sanjeev Agarwal, C.A. Respondent by : Sh. F.R.Meena, Sr. D.R. ORDER

This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals)-I, Noida dated 30.03.2016 pertaining to the Assessment Year (A.Y.) 2008-09.

2.

After hearing rival contentions I find that the first appellate authority has disposed of the case ex-parte for non prosecution. The appeal has not been disposed of on merits. Hence I deem it fit and proper to set aside the matter to the file of Ld.CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of hearing. The assessee shall approach the Ld.CIT(A) and obtain date of hearing and thereafter cooperate in disposal of the appeal. The appeal is allowed for statistical purposes.

3.

In the result the appeal of the assessee is allowed for statistical purposes.

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