SH. FAKIR CHAND NAGAR,NOIDA vs. ITO, NOIDA

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ITA 1325/DEL/2016Status: DisposedITAT Delhi28 September 2016AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the assessee had sufficient cause for not presenting their case before the CIT(A). Therefore, the tribunal set aside the CIT(A)'s ex parte order and remanded the case for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex parte order because the assessee was prevented from presenting their case due to sufficient cause. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether the assessee was prevented by sufficient cause from presenting their case before the First Appellate Authority, and if so, whether an ex parte order should be set aside.

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Karan Khanna, Adv

O R D E R This is an appeal filed by the Assessee directed against the order of the Ld.Commissioner of Income Tax (Appeals)-I, New Delhi dated 31.12.2015 pertaining to the Assessment Year (A.Y.) 2010-11.

2.

After hearing rival contentions, I am convinced that the assessee has been prevented from sufficient cause from presenting his case before the First Appellate Authority. This has resulted in the First Appellate Authority’s passing an ex parte order.

3.

In my view, in the interest of natural justice, one more opportunity be given to the assessee.

4.

Thus I set aside the appeal to the file of the Ld.CIT(A) for fresh adjudication in accordance with law. The assessee is directed to cooperate in the disposal of the appeal by the Ld.CIT(A).

5.

In the result this appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 28th September, 2016.

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