SMT. KUSUM GUPTA,DELHI vs. ITO, BANGALORE

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ITA 5840/DEL/2015Status: DisposedITAT Delhi08 August 2016AY 2009-103 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal set aside the ex parte order of the CIT(A) and restored the matter for fresh disposal. The CIT(A) was directed to provide the assessee with a due opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee's counsel provided satisfactory reasons for the absence during the first appellate proceedings.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified, and if the assessee should be granted a fresh opportunity to be heard.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Appellant: Shri V. Raja Kumar, Advocate
For Respondent: Shri Anil Kumar Sharma, Sr. DR
Hearing: 08.08.2016Pronounced: 08.08.2016

ORDER This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 12.08.2015 in relation to the assessment year 2009-10.

2.

I have heard the rival submissions and perused the relevant material on record. It is seen that the Ld. CIT(A) passed the ex parte order dismissing the appeal of the assessee. The ld. AR has explained the reasons for the absence of the assessee during the first appellate proceedings, with which I am satisfied. In my considered opinion, the ends of justice will meet adequately if the impugned order is set aside and the matter is restored to the file of the Ld. CIT(A) for disposing of the appeal after allowing due opportunity of hearing to the assessee. I order accordingly.

3.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

The order pronounced in the open court on 08.08.2016.

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