M/S REGIONAL PUBLIC RELATIONS,NEW DELHI vs. ITO, NEW DELHI

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ITA 5186/DEL/2016Status: DisposedITAT Delhi23 November 2016AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte appellate order and remitted the matter back to the AO. The AO was directed to make a fresh assessment after providing the assessee with an opportunity to be heard.

What were the facts?

The assessee's appeal for AY 2011-12 was heard ex-parte by the CIT(A), and the assessment order was also passed ex-parte by the AO. The assessee's AR provided reasons for their absence.

What were the issues?

Whether the ex-parte assessment and appellate orders were validly passed without affording the assessee an opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-1 : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri R.S. Singhvi, CA
Hearing: 23.11.2016Pronounced: 23.11.2016

ORDER This appeal by the assessee relating to the assessment year 2011- 12 arises out of the ex-parte order passed by the CIT (Appeals).

2.

I have heard the ld. AR and perused the relevant material on record. There is no appearance from the side of the Revenue. It has been noticed that the impugned order for the year under consideration confirming the additions made by the AO u/s 144 of the Act was passed ex-parte. The assessee has objected to the passing of such ex-parte orders through a ground taken in the memorandum of appeal. I am satisfied with the reasons adduced by the ld. AR for the absence of the assessee. Thus it is seen that not only the assessment order, but even the appellate order have been passed without the attendance of the assessee.

Under these circumstances, I set aside the impugned order and remit the matter to the AO for making the assessment afresh as per law after allowing an opportunity of hearing to the assessee.

3.

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

The order pronounced in the open court on 23.11.2016.

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