SURENDRA KUMAR JAIN,DELHI vs. ACIT, NEW DELHI

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ITA 7002/DEL/2014Status: DisposedITAT Delhi16 December 2016AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found the reasons for the assessee's non-appearance to be convincing. The tribunal set aside the ex parte order and remitted the matter back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal against an ex parte order passed by the CIT(A) was heard by the ITAT. The assessee remained unrepresented before the CIT(A) due to certain reasons.

What were the issues?

The primary issue was whether the assessee was denied a proper opportunity of hearing by the CIT(A) leading to an ex parte order.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL, AM & SHRI K.N. CHARY, JM

For Appellant: Shri M.P. Rastogi, Advocate &, Shri Avinash Sharma, Advocate
For Respondent: Shri S.K. Jain, Sr. DR
Hearing: 15.12.2016Pronounced: 16.12.2016

(Appellant) (Respondent) Appellant by : Shri M.P. Rastogi, Advocate & Shri Avinash Sharma, Advocate Respondent by: Shri S.K. Jain, Sr. DR Date of Hearing : 15.12.2016 Date of Pronouncement: 16.12.2016 ORDER

PER R.S. SYAL, AM:

1.

This appeal by the assessee is directed against the ex parte order passed by the CIT(A) on 11.9.2014 in relation to Assessment Year 2012- 13.

2.

First ground of the assessee’s appeal is against not allowing proper opportunity of hearing by the ld. CIT(A).

3.

We have gone through the impugned order and find that the assessee remained unrepresented before the ld. CIT(A). We are convinced with the reasons stated by the ld. AR, which led to the non-appearance by the assessee and the consequential passing of the ex parte order. The ld. AR has undertaken to participate in the proceedings before the ld. CIT(A) as and when notice is given. No serious objection was taken by the ld. DR against the restoration of this appeal. Without going into the merits of the additions, we set aside the impugned order and remit the matter to the file of the ld. CIT(A) for deciding this appeal afresh, as per law, after allowing a reasonable opportunity to the assessee of being heard.

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