What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was granted one more opportunity to present their case before the CIT(A).

The assessee filed an appeal against an ex parte order passed by the CIT(A) for AY 2009-10. The assessee was not present to present their case before the CIT(A).

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without providing the assessee an adequate opportunity to be heard.

Sh Sarvesh Kumar Tyagi, New Delhi vs ITO | ITAT Delhi 2016

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER Sh. Sarvesh Kumar Tyagi vs. ITO, Ward 36(4) Prop. Kyzen Prints & Design New Delhi DSIC Shed 1/2 6-8 CWC, Trilokpuri Near Pocket II, Mayur Vihar I New Delhi 110 091 PAN: AAGPT 0987 M (Appellant) (Respondent) Appellant by : None. Respondent by : Sh. B.Ramanjaneyulu, Sr.D.R. ORDER This is an appeal filed by the assessee directed against the order of the Ld.CIT(A)-XXVII, New Delhi dated 15.10.2014 pertaining to the Assessment Year (A.Y.) 2009-10.

After hearing the Ld.Sr.D.R. I find that the Ld.CIT(A) has passed an ex parte order. In my view, the assessee should be given one more opportunity to present his case before the Ld.CIT(A). Hence I set aside the matter to the file of the Ld.CIT(A) for fresh adjudication in accordance with law. The assessee shall appear before the First Appellate Authority on 5th December, 2016, take notice and cooperate in disposal of the appeal. If the assessee fails to do so, the Ld. First Appellate Authority would be at liberty to pass such order, as he deems fit on merits.

In the result the appeal is allowed for statistical purposes.

SH SARVESH KUMAR TYAGI,NEW DELHI vs. ITO, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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