BROWN MULTI-WALL PAPER BAGS LTD.,MUMBAI vs. ITO, NEW DELHI

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ITA 1155/DEL/2011Status: DisposedITAT Delhi21 July 2016AY 2007-083 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal was satisfied with the reasons provided by the assessee's AR for their absence before the authorities below. Consequently, the impugned order was set aside.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(A) for AY 2007-08. The assessment order was passed ex parte under Section 144, determining total income at Rs. 56.44 lac against a returned income of Nil.

What were the issues?

Whether the ex parte assessment order passed without providing an opportunity of being heard to the assessee is valid.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL, AM & MS SUCHITRA KAMBLE, JM

For Appellant: Shri Dushyant Kumar, Advocate
For Respondent: Shri S.K. Jain, DR
Hearing: 21.07.2016Pronounced: 21.07.2016

ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A) on 10.01.2011 in relation to the assessment year 2007-08.

2.

This is a recalled matter inasmuch as the earlier ex parte order passed by the tribunal was subsequently recalled vide its later order dated 14.8.2013.

3.

Shorn of unnecessary details, it is observed that the assessment order was passed u/s 144 determining total income at Rs.56.44 lac as against the returned income of Rs.Nil. The impugned order also came to be passed ex parte. The ld. AR has advanced reasons for the absence of the assessee before the authorities below, with which we are satisfied.

Resultantly, the impugned order is set aside and the matter is restored to the file of AO for fresh decision after allowing an opportunity of being heard to the assessee. The ld. AR has undertaken to extend full cooperation to the AO in such fresh proceedings.

4.

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

The order pronounced in the open court on 21.07.2016.

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