MR. SEVA SINGH,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 4720/DEL/2016Status: DisposedITAT Delhi01 November 2016AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal was satisfied with the assessee's reasons for absence before the CIT(A). Without delving into the merits, the Tribunal set aside the CIT(A)'s order and remitted the matter back for a fresh decision after providing a proper hearing opportunity.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessment framed under Section 147 read with Section 143(3) included an addition for bogus purchases. The assessee remained unrepresented before the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without affording a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Appellant: Shri Ramesh Goel, CA
Hearing: 01.11.2016Pronounced: 01.11.2016

ORDER This appeal by the assessee relating to the assessment year 2006-07 arises out of the ex parte order dt. 28.6.2016 passed by the ld. CIT(A) dismissing the appeal of the assessee.

2.

There is no appearance from the side of the Revenue. An adjournment application has been moved en bloc for all the cases fixed before the Bench today. The assessee objected to the grant of adjournment. I am, therefore, proceeding to dispose of the appeal ex- parte qua the Department.

3.

It has been noticed above that the assessment was framed u/s 147 read with section 143(3) of the Act making an addition of Rs.9,66,469 on account of bogus purchases. The assessee remained unrepresented before the ld. CIT(A). I am satisfied with the reasons of the assessee’s absence before the ld. first appellate authority. Without going into the merits of the case, I deem it expedient to set aside the impugned order and remit the matter to the ld. CIT(A) for passing a fresh order after allowing due opportunity of hearing to the assessee. It is hereby ordered accordingly.

4.

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

The order pronounced in the open court on 01.11.2016. Sd/-

[R.S. SYAL] ACCOUNTANT MEMBER Dated, 01.11.2016. dk

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →