AERENS GOLDSOUK PROJECTS (HISAR) PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 4681/DEL/2016Status: DisposedITAT Delhi02 November 2016AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order passed by the CIT(A). The matter was remitted back to the CIT(A) to decide the appeal afresh after providing an opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee objected to this ex-parte order in their appeal before the ITAT.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without affording an opportunity of hearing to the assessee is valid.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

Hearing: 01.11.2016Pronounced: 01.11.2016

This appeal by the assessee relating to the assessment year 2012- 13 arises out of the ex-parte order passed by the CIT (Appeals).

2.

It has been noticed that the impugned order for the year under consideration confirming the additions made by the assessee 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. Under these circumstances, I set aside the impugned order and remit the matter to the Ld. CIT (Appeals) for disposing of the appeal as per law afresh after allowing an opportunity of hearing to the assessee.

3.

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

Recent GST High Court judgments

Search GST case law →