SH. VISHAL SINGLA,FARIDABAD vs. ITO, FARIDABAD

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ITA 6805/DEL/2014Status: DisposedITAT Delhi01 August 2016AY 2009-102 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 to the file of the first appellate authority. This was done to meet the ends of justice.

What were the facts?

The assessee's appeal was dismissed ex parte by the CIT(A) because the assessee remained unrepresented. The assessee's counsel provided satisfactory reasons for their absence.

What were the issues?

The primary issue was the ex parte passing of an order by the CIT(A) without hearing the assessee.

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.M. Chaurasia , Advocate
Hearing: 01.08.2016Pronounced: 01.08.2016

ORDER This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 13.10.2014 in relation to the assessment year 2009-10.

2.

I have heard the rival submissions and perused the relevant material on record. The issue raised in this appeal is against the ex parte passing of the order by the ld. CIT(A). It is noticed that the assessee remained unrepresented before the ld. CIT(A), who dismissed the appeal. I am satisfied with the reasons for the absence of the assessee as stated by the ld. AR. Without going into the merits of the case, I am of the considered opinion that the ends of justice would meet adequately, if the impugned order is set aside and the matter is restored to the file of the ld. first appellate authority. I order accordingly.

4.

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

The order pronounced in the open court on 01.08.2016.

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