ANAND PRAKASH LOHIYA,CHHATTISGARH vs. ACIT, BHIWANI

PDF · subscribers
ITA 4375/DEL/2016Status: DisposedITAT Delhi05 January 2017AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found sufficient cause for the assessee's non-appearance and set aside the order of the lower appellate authority. The case was remanded for fresh adjudication after proper examination of evidence.

What were the facts?

The assessee failed to appear before the lower appellate authority due to non-receipt of notice. The lower authority disposed of the case without examining the evidence submitted by the assessee.

What were the issues?

Whether the lower appellate authority erred in disposing of the appeal without proper notice and examination of evidence.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Before: SHRI J. SUDHAKAR REDDY

This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals), Faridabad dated 15.3.2016 pertaining to the Assessment Year (A.Y.) 2011-12.

2.

I find the assessee has demonstrated before me that he has been prevented by sufficient cause from appearing before the lower authority. No notice of hearing was received by the assessee at the address given by him. The Ld.Commissioner of Income Tax (Appeals) has also not disposed of the case on merits nor examined the documents and other evidences placed before him. Thus in the interest of justice I set aside the matter to the file of the Ld.Commissioner of Income Tax (Appeals) for fresh adjudication in accordance with law. The assessee is directed to cooperate with the Ld.CIT(A) in disposing of the appeal.

3.

In the result the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 05th January,2017.

Recent GST High Court judgments

Search GST case law →